Page 136 - GSTL_14th May 2020_Vol 36_Part 2

238 GST LAW TIMES [ Vol. 36

92. 44 or The following goods, namely :-
any a. Cement Bonded Particle Board;
chapter b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG).
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural
crop residues

8. We find that the applicant has sought for advance ruling for GST rate
of the product, Bagasse based Particle Board manufactured with a composition of
75% of bagasse, 25% of wood particles and 5 kgs. of resins. Above entry covers
Bagasse Board manufactured from bagasse only. We find that apart from the Par-
ticle Boards mentioned in entry at Sr. No. 92 in Schedule-II to the Notification
No. 1/2017-Central Tax (Rate), dated 28-6-2017 above, the other Particle Boards
cover in entry at Sr. No. 137A in Schedule-III to the Notification No. 1/2017-
Central Tax (Rate), dated 28-6-2017. This entry is reproduced hereunder :

137A 4410 Particle Board, Oriented Strand Board and similar board (for
example, wafer board) of wood or other ligneous materials,
whether or not agglomerated with resins or other organic
binding substances, other than specified boards.

9. We find that Bagasse based Particle Board to be manufactured by the
applicant is a composition of bagasse & wood particles and not only of bagasse,
therefore, same would be covered under entry at Sr. No. 137A in Schedule-III to
the Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and attracts GST
rate of 18%.
10. In view of the foregoing, we rule as under -
RULING
Question 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. 1/2017-Integrated Tax (Rate),
dated 28-6-2017?
Answer : Bagasse based Particle Board, which is a composition of 75%
of bagasse, 25% of wood particles and 5 kgs. of resins, will
fall under entry at Sr. No. 137A in Schedule-III to the Notifi-
cation No. 1/2017-Central Tax (Rate), dated 28-6-
2017/Notification No. 1/2017-Integrated Tax (Rate), dated
28-6-2017 and attract GST rate of 18% (CGST : 9% & SGST :
9%).

_______

GST LAW TIMES  14th May 2020  136