Classification of NFC Boards Under GST and Applicable Rates

In re Tra Plast Industries (GST AAR Andhra Pradesh) In the case of In re Tra Plast Industries (GST AAR Andhra Pradesh), the applicant sought clarification on the classification and applicable GST rate for their Natural Fibre Composite (NFC) boards. Tra Plast Industries manufactures NFC boards using natural fibers like rice husk and coconut shell, with PVC as a binding agent. The company argued that despite the use of PVC, the primary characteristics of their product are similar to wood-based products. The composite boards are used in various applications such as furniture, building, and interi...