GST classification: Particle board and similar wood boards taxable under Schedule II, altering supply treatment and applicable rate. Imposition of GST @ 18% on particle board, oriented strand board and similar boards of wood or other ligneous materials is prescribed under Schedule II, covering boards whether or not agglomerated with resins or other organic binding substances, except specified exclusions; see Notification No. 09/2025 (IGST(Rate)) dated 17.09.2025 for the operative commencement.
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Provisions expressly mentioned in the judgment/order text.
GST classification: Particle board and similar wood boards taxable under Schedule II, altering supply treatment and applicable rate.
Imposition of GST @ 18% on particle board, oriented strand board and similar boards of wood or other ligneous materials is prescribed under Schedule II, covering boards whether or not agglomerated with resins or other organic binding substances, except specified exclusions; see Notification No. 09/2025 (IGST(Rate)) dated 17.09.2025 for the operative commencement.
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