Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    New SEBI norm allows using client's cash...     TaxTMI    Authorities can't prosecute GST offenses under IPC,...     TaxTMI    Bank denied deduction for bad debts & profit on...     TaxTMI    Authorities detain platinum alloy shipment without...     TaxTMI    Aluminum formwork structure and accessories...     TaxTMI    Tribunal can't be directed for uniform TDS...     TaxTMI    Fintech firm IND-money authorized for Aadhaar...     TaxTMI    Long delay of 8 years in adjudicating show cause...     TaxTMI    Comparability key in transfer pricing; size alone...     TaxTMI    Ocean freight service tax refund allowed; time bar...     TaxTMI    Petitioner wins stay on recovery, must appeal &...     TaxTMI    Conversion from partnership to company doesn't bar...     TaxTMI    High Court quashes tax order for violating natural...     TaxTMI    IT firm's transfer pricing adjustment: Comparable...     TaxTMI    Charitable trust's pending application for fund...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

The matter pertains to the classification and applicable GST ...


Determining GST Rate for Natural Fibre Composite Board: Wood vs Fibreboard Classification Conundrum.

Case Laws     GST

September 13, 2024

The matter pertains to the classification and applicable GST rate for a Natural Fibre Composite board manufactured by the applicant. The board comprises natural fibre, calcium carbonate, recycling waste, processing aids, and PVC resin as a binding agent. The issue revolves around whether the product should be classified under Chapter 44 as wood and articles of wood, attracting a 12% GST rate, or under a different classification with a different rate. The Authority held that the product is a fibreboard, classifiable under CTH 441193 as 'Others', since it is not a Medium Density Fibreboard. The applicable GST rate for rice husk boards or fibreboards manufactured from agricultural crop residues, irrespective of the chapter classification, is 6% CGST and 6% SGST. The individual properties of the product may further determine the classification.

View Source

 

← Previous Next →

 

You may also like:

  1. 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...

  2. Latest GST Notifications (CGST Rate and IGST Rate) to give effect to gst council decisions

  3. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

  4. GST Rates - HSN Code - Raw and processed wood of Malaysia saal and Marandi wood - Wood in the rough, whether or not stripped of bark or sapwood or roughly squared, is...

  5. Classification and rate of GST - parts of fuel injection pumps - Application of General Rules for Interpretation (GRI), along with the Customs Tariff Act and HSN...

  6. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

  7. GST Rates - HSN Code - Goods of jute fibres measuring more than 20,000 decitex are classifiable under heading 5607 as twine and attract 12% GST.

  8. GST Rates - HSN Code - goods of jute fibres measuring 20,000 decitex or less are classifiable under heading 5307 as yarn and attract 5% GST.

  9. Classification of services - rate of GST - composite supply or not - - manufacturers of electronics equipments for locomotives and coaches - The supply made by the...

  10. Classification of goods - rate of GST - Bagasse based Particle Board manufactured with a composition of 75% of bagasse, 25% of wood particles and 5 kgs. of resins -...

  11. GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News

  12. GST Rate on Services as Recommended by The GST Council in Its 37th Meeting

  13. GST Rate on Goods as Recommended by The GST Council in Its 37th Meeting

  14. GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

  15. Applicable GST rate on refined beet and cane sugar - would attract GST @ 5%.

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Taxability on supply of Wheat/Meslin flour with Manufacturer Name prin...
F: Refund of interest on GST Refund of pre-deposit
F: SCN to merged company
F: Delayed payment of RCM
H: Tax evasion case: Petitioners' delay in responding & lack of self-asse...
F: ITC Credit for Raw materials sold as Scrap
T: Unraveling the Mineral Rights Regime: The Supreme Courts Landmark Judgment
T: Navigating the Faceless Assessment Regime: A Judicial Perspective
F: REVERSAL OF TRAN CENVAT CREDIT
T: Evidentiary Value of Statements Recorded During Income Tax Surveys: A ...
T: Faceless Assessment: Ensuring Compliance with Statutory Provisions
T: Faceless Assessment Mechanism: Jurisdictional Limits in Income Tax Pro...
H: Sealing Machine Supplier Wins SSI Exemption Case Against Revenue's "Du...
H: Corporate guarantee tax: Valuation & taxability under GST rules.
H: Post-appeal recovery guidelines: Pre-deposit via e-register for stay, ...
H: Refund mechanism for exporters on upward price revision of exported go...
H: Streamlining Bonus Shares: SEBI Outlines T+2 Trading Process for Issue...
H: Quarterly reporting norms for Foreign Venture Capital Investors revise...
H: Optional centralized fee payment platform launched for Investment Advi...
H: SEBI extends record maintenance period for share transfer agents from ...
A: INPUT TAX CREDIT (ITC) ON DEMO CARS ALLOWED: RECENT CBIC CLARIFICATIONS
A: Global Trade Commitments and National Law-The Intersection of SCOMET a...
A: Energy Taxation in 2024: A Tool for Sustainability and Economic Growth
A: REGISTRATION OF FIRMS UNDER INCOME TAX ACT, 1961
H: Tax reassessment denied: Full disclosure, no new evidence - just chang...
H: Exploration firm's earnings in India not taxable due to activity durat...
H: Tax Dispute: Discretionary Jurisdiction & GST Registration Cancellation.
H: Tax officer's appeal against Tribunal's deletion of additions dismisse...
H: Court quashes tax demand on consultancy fees paid to foreign company a...
H: Tax Reopening Quashed: Lack of New Material & Borrowed Satisfaction.