2025 (4) TMI 223

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....& 163/P, Village Rangpur, Taluka Wankaner, District Morbi, Gujarat. 3. One of the products manufactured by the applicant is 'rice husk board'. The applicant has informed the manufacturing process of the said product viz: • that they procure rice husk from farmers, rice mills, other traders; • the rice husk is pulverized into fine powder; that powdered rice husk is known as natural fibre & is derived from agro-residuals; • this natural fibre is mixed with lime powder [calcium carbonate], processing additives such as lubricants, foaming agents, foam regulators, heat stabilizers etc .; • PVC resin is used as a binding agent; • that the percentage of raw material used is as per....

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....terms of serial no. 92 of notification No. 1/2017-CT(Rate). 5. In view of the aforementioned facts, the applicant has asked following question in their application for advance ruling viz i. Whether the rice husk board manufactured by us comprising of natural fibre [rice husk powder], calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only s a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST ? 6. Personal hearing was granted on 03.01.2025 wherein Shri Dinesh Rupareliya, CA appeared on behalf of the applicant. He submitted a copy of laboratory test report during the course of personal hearing. Discussion and findings ....

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....129 : 1985, it is stated as follows: 0.2 There are three categories of particle boards based on their density classification, namely, medium density particle boards having specific gravity of 0.5 to 0.9, covered in IS : 3087-1965*, high density particle board having specific gravity over 0.9 covered in IS : 3478-1966 and the low density particle boards covered in this standard having specific gravity not exceeding 0.4. Thus, there are three BIS, which covers the particle boards based on their density classification, namely, BIS 3478 : 1966 which deals with High Density particle board, IS 3087: 1965 [BIS 3087 : 2005], which covers medium density particle boards and BIS 3129 : 1985, which covers the low density particle boards. ....