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%

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