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TMI Blog2025 (4) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 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 the table below: Sr. No. Item % quantity 1 Rice husk powder [natural fibre] 30 2 Calciu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd 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 7. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 11. As far as the materials involved in the particle board are concerned, the three BIS, mention as follows viz -BIS 3478 : 1966 which deals with High Density particle board 4. MATERIALS 4.1 Any suitable species of timber may be used. -BIS 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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