GST

GST rate on supply of Bagasse based laminated particle board

GST rate on supply of Bagasse based laminated particle board. Bagasse board (plain or laminated] falling under chapter 44 attract concessional GST rate 12%

CBIC has issued Circular No. 80/54 /2018-GST clarifying GST rates & classification of Bagasse based laminated particle board as under:

Applicability of GST on supply of Bagasse based laminated particle board

Representation has been received seeking clarification on applicability of GST rate on Bagasse based laminated particle board. In this context, it is sated that the Bagasse Board has specific entry at S. No. 92 in Schedule II to the Notification 1/2017-Central Tax (Rate). Accordingly, the said entry covers Bagasse boards falling under 44 or any other chapter and 12% GST. Further, it is also stated the description “Bagasse board” in the said entry also covers Bagasse board [ whether plain or laminated].

Thus, it is clarified Bagasse board [whether plain or laminated] falling under chapter 44 will attract concessional GST rate of 12%

Share

Recent Posts

  • SEBI

Modified Norms for Nomination in Demat Accounts and Mutual Fund Folio

Modified Norms for Nomination in Demat Accounts and Mutual Fund Folio SEBI has modified Norms on Nomination to be implemented…

2 days ago
  • Companies Act

CSR implementation through zero coupon zero principal instruments

Corporate Social Responsibility implementation through zero coupon zero principal instruments Ministry of Corporate Affairs (MCA) has authorised Corporate Social Responsibility…

2 days ago
  • bar-council

Bar Council of India notifies the directions for the election disputes in 2026 State Bar Council election

Bar Council of India notifies the directions for the election disputes in 2026 State Bar Council election Pursuant to the…

3 days ago
  • Empanelment

IOB Concurrent Audit Empanelment for the Financial Year 2026-27 Last Date: 10.06.2026

Indian Overseas Bank Concurrent Audit Empanelment for the financial year 2026-27 (from 01.07.2026 to 30.06.2027)   Indian Overseas Bank has…

3 days ago
  • bankruptcy

Once CoC decides to reject Resolution Plan and liquidate CD for SRA’s default, no interference can be made

Once Committee of Creditors in its commercial wisdom, decides to reject the Resolution Plan and liquidate the Corporate Debtor on…

3 days ago
  • bankruptcy

Applicability of moratorium under IBC on proceedings u/s 138 of NI Act

Supreme Court refers the question of applicability of moratorium under IBC on proceedings u/s 138 of the NI Act to…

4 days ago