TaxTMI 
TaxTMI 
2026 (2) TMI 1319
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....other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Vegan Wood Private Limited (for short-'Appellant') against the Advance Ruling No. GUJ/GAAR/R/2025/04, dated 21.03.2025. 3. Briefly, the facts are that the appellant is engaged in the manufacture of 'Natural Fibre Composite Board' [NFC] also commonly referred to as Rice Husk Boards, at their manufacturing facility. 4. The appellant further stated that the product is manufactured using agro-was....
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.... as the materials involved in the particle board are concerned, the three BIS standards, which cover the particle boards based on their density are as under: - (i) BIS 3478: 1966 which deals with high density particle board where in any suitable species of timber may be used; (ii) BIS 3087: 2005, which covers medium density particle boards wherein any species of wood and/or other lignocellulosic materials may be used in the manufacture of particle board; for ECO-Mark, only species from sources other than natural forests such as wood from rubber, cashew, industrial and social forestry plantations, etc, and shade trees from tea and coffee estates, wood residues or agricultural/forest residues shall be used for the manufactur....
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....ld the application to be non-maintainable in view of our findings mentioned supra." 8. Aggrieved, the appellant is before us, raising the following contentions, viz (a). that the use of the previous similar case of M/s. Papaka Herbs & Spices Ltd should not be grounds to discredit the application; (b). that reliance on a customs circular No. 43/2017-Customs to determine GST classification is legally untenable .; (c). that the authority never informed the appellant that the test report submitted by them would not be considered; 9 Personal hearing in the matter was held on 21.01.2026 wherein Shri Atul Chande (Advocate) appeared and reiterated the submissions made in the appeal. FINDINGS:- 10. We have care....
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....the authority has not given any ruling on the question raised before it. 15. Section 101 of the CGST Act, 2017, states as under: - Section 101: Order of the Appellate Authority (1) The Appellate Authority may, [after giving the parties] to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. [emphasis supplied] 16. A plain reading of the subsection (1) of the section 101, ibid, depicts that the appellate authority may pass such order as it thinks fit, by either confirming or modifying the ruling pronounced by the advance ruling authority. 17. The advance ruling authority, as is already mentioned, has no....