Bagasse based Particle Board attracts GST rate of 18%

In re Prayagraj Dyeing & Printing Mills Pvt. Ltd. (GST AAR Gujarat)

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. 01/2017 – Integrated Tax [Rate] dated 28.06.2017?

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 Notification No. 01/2017- Central Tax (Rate), dated 28.06.2017/ Notification No. 01/2017 – Integrated Tax [Rate] dated 28.06.2017 and attract GST rate of 18% (CGST: 9% & SGST: 9%).

FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING,GUJARAT

2. The Applicant, vide Annexure ‘A’ attached with Form GST ARA-01 dated 19.04.2018, mentioned their queries as under:

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