AAR Allows Withdrawal of Wooden Frames Classification Application

In re Deepak Kumawat (GST AAR Rajasthan) The case of Deepak Kumawat revolves around the classification of wooden frames for MDF wooden paintings under the HSN code 44140000. With specific manufacturing processes involved, clarity is sought regarding the appropriate classification and applicable GST rate. Deepak Kumawat, engaged in the manufacturing of MDF wooden paintings, raises a query concerning the classification of wooden frames used in their products. The process involves purchasing MDF boards, cutting them to specific sizes, printing designs on art paper, and pasting them onto the board...