GST on particle and fibre boards clarified; bagasse-laminated boards subject to specified circular guidance. Applicability of GST @ 12% to cement bonded particle board, jute particle board, rice husk board, GRG, sisal-fibre boards, bagasse board, cotton stalk particle board and particle/fibre boards from agricultural residues is set until 21-09-2025 under Schedule 2; a clarification on bagasse-based laminated particle board refers to paragraph 9 of Circular No. 80/54/2018-GST dated 31.12.2018 for guidance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on particle and fibre boards clarified; bagasse-laminated boards subject to specified circular guidance.
Applicability of GST @ 12% to cement bonded particle board, jute particle board, rice husk board, GRG, sisal-fibre boards, bagasse board, cotton stalk particle board and particle/fibre boards from agricultural residues is set until 21-09-2025 under Schedule 2; a clarification on bagasse-based laminated particle board refers to paragraph 9 of Circular No. 80/54/2018-GST dated 31.12.2018 for guidance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.