Case LawRAJ/AAR/2021-22/03
USG Boral Building Products (India) Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- August 24, 2021
- Type:
- Advance Ruling
- Members:
- J P Meena, M S Kavia
Subject
GST on gypsum Board made-up of Gypsum, glass fibre and additives
Classification
Summary
Whether the new variant of gypsum board intended to be manufactured by the Applicant as per the specifications mentioned in Exhibit-2 could be classified as Glass-fibre Reinforced Gypsum Board (GRG Board) and charged to GST at the rate of 12% . The a…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. > At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain pr…