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New Gypsum Board Variant Not Classified as GRG, Subject to 12% GST Rate per Exhibit-2.

Classification of goods - Glass-fibre Reinforced Gypsum Board which the Applicant is contemplating to manufacture would qualify as GRG board or not - new variant of gypsum board - the new variant of gypsum board intended to be manufactured by the Applicant as per the specifications mentioned in Exhibit-2 could not be classified as Glass-fibre Reinforced Gypsum Board (GRG Board) and charged to GST at the rate of 12% - AAR .....

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