Prayagraj Dyeing & Printing Mills Pvt. Ltd ., In re
Date: September 25, 2019
Subject Matter
Bagasse based Particle Board, which is a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins would attract 18% GST
Summary
Q) Whether Bagasse based Particle Board manufactured with a composition of 75% of bagasse, 25% of wood particles and 5 kgs. of resins falls under serial No.92 of Schedule II [GST rate 12%) or under Sr. No. 137A of Schedule III (GST rate 18%) of the N…
The Applicant, vide Annexure ‘A’ attached with Form GST ARA-01 dated 19.04.2018, mentioned their queries as under: QUERY Whether Bagasse based Particle Board manufactured with a composition of 75% of bagasse, 25% of wood particles and 5 kgs. of resins falls under serial No.92 of Schedule II [GST rate 12%) or under Sr. No. 137A of Schedule III (GST rate 18%) of the Notification No. 01/2…