Case Law Details
In re USG Boral Building Products (India) Private Limited (GST AAR Rajasthan)
We find that the applicant has submitted the technical specification with respect to contents of the impugned product. The applicant submitted that the proposed new variant of Gypsum Board is made-up of Gypsum, glass fibre and additives, the main raw material is Gypsum which is procured from the mines, whereas, GRG board is made up of Phosphogypsum, which is a by product of phosphoric acid plant therefore, the proposed new variant of Gypsum board to be manufactured by the applicant cannot be called as “Glass-fibre Reinforced Gypsum Board (GRG)” and cannot be classified in Serial No. 92 of Schedule II of Notification No. 1/2017- Central Tax (Rate) dated 28 June 2017 which provides specific rates for GRG board.
AAR held that new variant of gypsum board intended to be manufactured by the Applicant as per the specifications mentioned in Exhibit-2 could not be classified as Glass-fibre Reinforced Gypsum Board (GRG Board) and charged to GST at the rate of 12%.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
> At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s USG Boral Building Products (India) Private Limited, SP 73 75 76, RIICO Industrial Area, Khushkera, Bhiwadi, Alwar, Rajasthan (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as under:-
(a) Classification of any goods or services or both;
> Further, the applicant being a registered person (GSTIN is 08AABCL1984A1ZR as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling.
1. SUBMISSION AND INTERPRETATION OF THE APPLICANT:
1. The Applicant is a Private Limited Company and has its office at SP 73 75 76, RIICO Industrial Area, Khushkera, Bhiwadi, Alwar, Rajasthan, 301019, registered in the state of Rajasthan vide GST Registration No. 08AABCL1984A1ZR.
2. The Applicant is engaged in the business of building materials and has its manufacturing operations in the state of Rajasthan and Andhra Pradesh, with major manufacturing activities based in the state of Rajasthan. Further, the Applicant has trading warehouses situated in ten states across India.
3. The Applicant is also engaged in import and sale of goods, wherein it imports goods from its overseas parent Company and supplies in domestic market through its trading warehouses.
4. One of the major product being dealt in by the Applicant is paper reinforced gypsum board, which is classifiable under tariff item 6809 11 00 and is subject to GST at the rate of 18%.
5. The Applicant is contemplating to commence production of a new variant of gypsum board and wishes to understand whether the same could be classified as GRG board classifiable under tariff item 6809 19 00 but attract lower rate of GST under Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017. Accordingly, the Applicant is submitting herewith an application requesting advance ruling with respect to said classification.
6. The specifications of new variant of gypsum board proposed to be manufactured are as follows:-
> The board would have a composition of gypsum plaster and glass fibre forming rectangular/ square structure of regular dimensions with the following level of length, width and thickness:
Thickness (mm) | Length (mm) | Width (mm) | Mass of plaster per square meter of Board (kg) | Density KG/cubic meter |
12.5+- 0.6mm | 1824-1830 | 1215- 1220 | 7.7 KG (Min) | 520 (min.) |
> The surface of the board would be free from cracks, broken edges and such other imperfections that would make them unfit for use. The edges are straight, and corners are square.
Applicant’s Views:
A1. Classification in Indian Customs Tariff and GST
> At the outset, the Applicant would most respectfully like to submit that the Government vide Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 has provided GST rates as applicable on various category of goods. In the afore-said notification, GST rates have been provided against a Chapter/ Heading/ Sub-heading/ Tariff item level varying on item to item basis.
> In order to determine the classification of the proposed gypsum board, attention may be invited towards classification provided in the Indian Custom Tariff Act, 1975.
Articles of plaster and compositions based on plaster are covered in Chapter 68 of First Schedule to Indian Custom Tariff Act, 1975. Same has been reproduced below:
6809 | ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON PLASTER |
– Boards, sheets, panels, tiles and similar articles, not ornamented. | |
6809 11 00 | — Faced or reinforced with paper or paperboard only |
6809 19 00 | — Other |
6809 90 00 | – Other articles |
The heading excludes:-
(a) Plaster-coated fracture bandages put up for retail sale (heading 30.05), and plaster fracture splints (heading 90.21).
(b) Panels, etc., agglomerated with plaster, of heading 68.06 or 68.08.
(c) Anatomical models, models of crystals, geometric models, relief maps and other models, designed solely for demonstrational purposes, of heading 90.23.
(d) Tailor’s dummies, etc. (heading 96.18).
(e) Original sculptures and statuary (heading 97.03).”
As per the SI. No 74 of the Schedule IV Notification No. 1/ 2017-Central Tax (Rate) dated 28 June 2017, rate of GST on articles of plaster such as Boards covered under Chapter Heading 6809 is as follows:
Chapter/ Heading/ Subheading/ Tariff item | Description of goods | Rate |
6809 | Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented | 18% |
> Therefore, all kind of plaster boards made up- of gypsum are covered under the aforesaid Tariff Heading.
> However, Serial No. 92 of Schedule II of Notification No. 1/ 2017-Central Tax (Rate) dated 28 June 2017 provides specific rates for GRG board. The same has been reproduced below;
Chapter/ Heading/ Subheading/ Tariff item | Description of Goods | Rate |
44 or any Chapter | The following goods, namely:
a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues |
12% |
> Further, an explanation (iii) to the said notification provides that “Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
> Also, explanation (iv) of the said notification provides that the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as y be, apply to the interpretation of this notification.
> Thus, on the basis of explanation provided in the GST notification, in case the description of a product is not clear from the GST rate schedule, a reference may be drawn from the first schedule to the Customs Tariff Act, 1975.
> Relying on the afore-said explanation a reference may be made to the Chapter Heading 6809 of the Custom Tariff Act, 1975. Under the said Chapter Heading, the articles of plaster such as boards, sheets, panels, tiles etc. are distinguished on the basis that such articles are faced or reinforced with paper or paperboard or not.
In other words, Boards, sheets, panels, tiles and similar articles which are faced or reinforced with paper or paperboard only are classifiable under tariff item 6809 11 00. In case these boards, sheets, panels, tiles and similar articles are reinforced with any other material along with paper and paperboard, then the article are classifiable under tariff item 6809 19 00.
> The distinction in classification of Board is made on the basis of materials used for reinforcement, i.e. with paper or paperboard only or any other material.
> Boards which are reinforced with any other material are also may be classified tariff item 6809 19 00. In case of GRG Board as the name suggests that the board is Glass-fibre Reinforced Gypsum Board, the same would be appropriately classify under tariff item 6809 19 00.
A2 Requirements to conform characteristic of GRG Board as per the Indian Standard – 2095 (‘IS-2095’)
> Bureau of Indian Standards (BIS’) prescribes quality standards on various products to give an assurance to the customers that the products bearing these standards meet a minimum level of quality in terms of durability, safe usage and like factors. Therefore, these standards are a benchmark of quality but not the definition of tin product itself.
> It is pertinent to note that Bureau of Indian Standards (BIS) has notified IS-2095 in three parts wherein specifications of GRG boards are discussed in detail in Part 3.
> Part 3 of IS 2095 has defined properties of GRG board in terms of material composition, method of manufacturing along with shapes of dimensions of GRG hoard. Furthermore. IS-2005 has specified tests like flexural strength test, moisture test etc. which are required to be satisfied by GRG board.
> Now the question arises as to whether properties and tests specified by IS 2095 are mandatorily required to be satisfied in order to qualify as GRG board under the Notification no. 1/2017- Central Tax (Rate) dated 28 June 2017 when notification does not refer to the IS-2095.
> This issue was analysed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) in Vikash Trading Company vs Comm, of Customs, Chennai [2019 (365) ELT 584 (Tri-Chennai)] and held that in absence of specific requirement in the notification regarding conformance to IS standard, the authorities were incorrect in holding that the goods should conform to the requirements of Part-3 of 18-2095 in order to qualify as GRG board.
> Similar view was expressed by the CESTAT in case of Rama Newsprint & Papers Ltd. vs CCE & CC, Surat [1999 (108) ELT 312 (Tribunal)] and it has upheld that the conformation to IS standards is not required when the notification does not specifically impose such a condition.
> Reliance can be placed on the aforesaid rulings and a principle may be derived that conformation to Part-3 of IS- 2095 is required only in case where the notification specifying the rate of tax mandates such conformation.
> Since, SI. No. 92 of Schedule II of the Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017 does not require conformation to Part-3 of IS- 2095, hence all kinds of gypsum boards reinforced with glass or fibre would be covered under the term ‘Glass-fibre Reinforced Gypsum Boards’.
A3. Rules of interpretation and relevant judicial pronouncements
> The first rule of ‘interpretation of law’ is the ‘Rule of literal interpretation’ i.e. the words used in statute must be interpreted in accordance with literal meaning of the words and expressions be read in light of ‘Statement of Objects and Reasons and the Preamble of the Act’.
> The general principle of ‘literal interpretation’ means that the words of the statute are to be first understood in their natural, ordinary or popular sense and phrases and sentences are construed according to their grammatical meaning, unless that leads to some absurdity or unless there is something in the context, or in object to the statute to suggest the contrary.
> This is the most widely used Rule of Interpretation in taxing statutes. There is plethora of judgement on this principle and settled proposition of law that taxing statutes are to be interpreted literally.
– The Apex court in the case of CIT vs. T.V. Sundaram Iyyengar [1975] 101 ITR 764 (SC) has held that if the language of the statute is clear and unambiguous, the Court cannot discard the plain meaning, even if it leads to an injustice.
– Similar view was expressed in case of Commissioner of Income Tax-Ill v. Calcutta Knitwears, Ludhiana [(2014) 6 SCC 444] that while interpreting the provisions of a fiscal legislation should neither add nor subtract a word from the provisions of instant meaning of the sections.
– In the case of Rakesh Kohli [(2012) 6 SCC 312], the principle was adopted that as long as there is no ambiguity in the statutory language, any interpretative process to the legislative intent becomes impermissible.
> Applying the ratio of ‘literal interpretation’ in the instant case that the entry 92 to schedule II of GST Notification should be interpreted unconditionally i.e. in absence of requirement to meet any requirements of IS-2095 and reference should not be made to Part -3 of IS – 2095 to interpret the term GRG board.
Accordingly, the term GRG board should be interpreted in its literal sense i.e. a gypsum board which has been reinforced with glass fibres by any method of engineering.
A4. Rules of classification and relevant judicial pronouncements
> The foremost attention is provided to the ‘statutory definition’ for the purpose of classification of goods. In the absence of any statutory’ definition, and any guideline provided by the explanatory notes, the cardinal principle would be the way goods are known in ‘common parlance’. Further, common dictionary meanings may also mislead as the dictionary gives all shades of meaning of a particular word while interpreting the common words used in the statute. Similarly, meanings assigned in technical dictionaries will also have limited application.
> The ‘trade meaning’ should be given due importance unless the Tariff itself requires that the terms should be interpreted in a strict technical sense. Technical dictionaries should be used in such circumstances. If any scientific test is to be performed, the same has to be carried out as prescribed to arrive at the classification of goods. The common dictionary meaning of technical words should not be accepted in such cases. Normally, the common parlance understanding is indicative of the functional character of the goods. Further, in matters of classification it makes no difference whether the quality of goods is prime or defective.
> As no specific technical meaning is available for GRG Board (Part -3 of IS – 2095 only provides standard for manufacture and tests of good quality GRG Board), it would be relevant to refer the common perception / trade parlance in relation to usage and properties of GRG boards.
> Further to above, in order to gain better understanding of GRG board in terms of its properties and usage, a reference may be made to common parlance test. Typically, common parlance test means that the goods have to be classified in a manner as understood by common man. This test is formulated on the basic principle that classification of the goods for the purpose of levy of tax has to be made by a common man who knows the goods according to the meaning given to them in normal usage and it is likely that he might not be aware of the scientific or technical definitions.
> The reason behind the usage of common parlance test has been very aptly described by the Hon’ble Rajasthan High Court in case of Assistant Commissioner, Anti Evasion, Rajasthan-I Jaipur vs. M/s Camlin Limited & Ors [MANU/RH/0974/2015] that “The sales tax enactment is one which touches the common man and his everyday life. Therefore, the terms in the said enactment must be in the manner in which the common man will understand them. In other words, the test is as to what a common man viewing or dealing with the article will understand it to be.”
The underlying principle behind usage of common parlance test is to understand a common man perception of the product. It is the common man who spreads the interpretation of terms used in law across the entire horizon i.e. from an urban area to a rural area and from being a literate person to be an illiterate person. It’s this basic understanding of the goods which the legislature uses for the purpose of classification of goods for the purpose of levy of tax.
> A similar view can be applied in the interpretation of the term “GRG board’ where a common man perceives it as a gypsum board with reinforcement of either glass fibre without going into technical meaning or the properties of the product.
> The Hon’ble Apex Court in case of Porritts & Spencer (Asia) Ltd. A vs State of Haryana [1979 AIR 300, 1979 SCR (1) 545] summarized the situation as “where a word has a scientific or technical meaning and also an ordinary meaning according to common parlance, it is in the latter sense that in a taxing statute the word must be held to have been used, unless contrary intention is clearly expressed by the Legislature”.
The judgement of the Hon’ble Apex Court in the case mentioned above provides that legislature also understands that the classification of the goods must be made by a common man and not by a subject matter expert.
> Basis the application of application of rule of literal interpretation as well as common parlance along with the principles adopted by Indian judiciary in course of classification of goods over period of time, the Applicant is of the view that GRG board is any gypsum based board which has been reinforced with glass fibres without any reference Part 3 of IS-2095.
A5. Summary of discussion
The Applicant has summarized the key findings below:
> The standards notified by BIS is to provide quality assurance to the buyers and are not mandatory requirement for gypsum board to be considered as GRG board
> Entry 92 to schedule II of GST Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017., provides GST rate on GRG board. The notification is unconditional and does not bear any reference to Part-3 of IS-2095.
> The principle of literal interpretation used by Courts distinctively suggest to adopt plain and simple meaning of the terms used in the law.
> Further, reference to common parlance test suggests that end user understands GRG board as gypsum board which has been reinforced with glass fibre without getting into quality standards specified by Part 3 of IS-2095.
In light of the above facts, the Appellant is of the view that the Glass-fibre Reinforced Gypsum Board which the Applicant is contemplating to manufacture would qualify as GRG board and is subject to GST at the rate of 12% as per Entry No. 92 of Schedule II of the Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017.
2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT
The Applicant seeks Advance Ruling on the following:
a) Whether the new variant of gypsum board intended to be manufactured by the Applicant as per the specifications mentioned in Exhibit-2 could be classified as Glass-fibre Reinforced Gypsum Board (GRG Board) and charged to GST at the rate of 12%.
b) Whether manufacture as per BIS standard IS-2095 is necessary’ for all GRG board to be covered under the entry Serial No. 92 of Schedule II of Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017?
3. PERSONAL HEARING
In the matter personal hearing was granted to the applicant on 28.07.2021 at Room no. 2.11 NCRB, Statue Circle, Jaipur. Shri Yogesh Gupta C.A. (Authorised Representative) alongwith Shri Vishal Dang (Accounts manager) of applicant appeared for PH. During the PH, they reiterated the submissions already made in the written application. They also made additional submission during the PH, which is related to case laws.
4. COMMENTS OF THE JURISDICTIONAL OFFICER
The jurisdictional officer (Deputy Commissioner, Circle-II, SGST, Bhiwadi, Alwar, Rajasthan) has submitted his comments vide their letter which can be summarized
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5. FINDINGS, ANALYSIS fit CONCLUSION:
We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments/discussions made by their representative Shri Yogesh Gupta at the time of personal hearing. We have also considered the issues involved on which Advance Ruling is sought by the applicant.
Based on the submission of the applicant as well as the arguments/discussions made by the representative of the applicant during the course of personal hearing, we find that there are different issues to be discussed in respect of which the applicant has asked two questions seeking Advance Ruling on the same. They are as under:
The Applicant seeks Advance Ruling on the following:-
a) Whether the new variant of gypsum board intended to be manufactured by the Applicant as per the specifications mentioned in Exhibit-2 could be classified as Glass-fibre Reinforced Gypsum Board (GRG Board) and charged to GST at the rate of 12%.
b) Whether manufacture as per BIS standard IS-2095 is necessary for all GRG board to be covered under the entry Serial No. 92 of Schedule II of Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017?
1. The applicant has contended that they are contemplating production of a new variant of gypsum board, whether the same could be classified as GRG board classifiable under tariff item 6809 19 00 but attract lower rate of GST under Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017.
Further, the Applicant has submitted that the Government vide Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017 has provided GST rates as applicable on various category of goods. In the afore-said notification, GST rates have been provided against a Chapter/ Heading/ Sub-heading/ Tariff item level varying on item to item basis.
In order to determine the classification of the proposed gypsum board, attention may be invited towards classification provided in the Indian Custom Tariff Act, 1975.
Articles of plaster and compositions based on plaster are covered in Chapter 68 of First Schedule to Indian Custom Tariff Act, 1975. Same has been reproduced below:
6809 | ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON PLASTER |
– Boards, sheets, panels, tiles and similar articles, not ornamented’. | |
6809 11 00 | — Faced or reinforced with paper or paperboard only |
6809 19 00 | — Other |
6809 90 00 | – Other articles |
The heading excludes:-
(a) Plaster-coated fracture bandages put up for retail sale (heading 30.05), and plaster fracture splints (heading 90.21).
(b) Panels, etc., agglomerated with plaster, of heading 68.06 or 68.08.
(c) Anatomical models, models of crystals, geometric models, relief maps and other models, designed solely for demonstrational purposes, of heading 90.23.
(d) Tailor’s dummies, etc. (heading 96.18).
(e) Original sculptures and statuary (heading 97.03).”
As per the SL No 74 of the Schedule IV Notification No. 1/ 2017-Central Tax (Rate) dated 28 June 2017, rate of GST on articles of plaster such as Boards covered under Chapter Heading 6809 is as follows:
Chapter / Heading/ Sub-heading/ Tariff item | Description of goods | Rate |
6809 | Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented | 18% |
2. Therefore, all kind of plaster boards made up of gypsum are covered under the aforesaid Tariff Heading.
3. However, Serial No. 92 of Schedule II of Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017 provides specific rates for GRG board. The same has been reproduced below:
Chapter / Heading/ Subheading/ Tariff item | Description of goods | Rate |
44 or any Chapter | The following goods, namely:
a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues |
12% |
Further, an explanation (iii) to the said notification provides that “Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
4. Now the question arises whether the supply to be made by the appellant would be covered under the term “Glass fiber Reinforced Gypsum Board(GRG)” or otherwise.
Hence, we will discuss the process of manufacturing of Gypsum plaster board and Glass Fiber Reinforced Gypsum Board (GRG). The main raw material of Gypsum Plaster board is “Gypsum” (more than 90%), which is mainly procured from mines and other raw material is paper and additives, whereas, the Glass Fibre Reinforced Gypsum Board is made-up of Phosphogypsum (more than 90%), which is a by product of phosphoric acid plant. Other raw material i.e. Glass fibre and additives is also used in the manufacturing of GRG Board.
Further The Building Materials & Technology Promotion Council Ministry of Housing & Urban Poverty Alleviation (bmtpc), Government of India, has also clarified that the manufacturing process of GRG Board which is as under:-
> Glass fibre Reinforced Gypsum Board made-up of Phosphogypsum, which is a by product of phosphoric acid plant is calcined in calciner at 140-150 degree centigrade at the rate of 15 MT/hr of calcined plaster. This calcined plaster is store in product silo having capacity of 250MT.
> The plaster is then transferred to batch hopper by screw conveyors and through Entoleter in wall panel manufacturing area.
> This area consists of 6 casting tables having dimensions of 3m x 12m, one crab having mixer and glass roving delivery system is for delivering slurry and glass roving for three tables. The chemicals are added in water & mixed and then plaster is added & mixed to form slurry.
> One layer of slurry is laid on the table by the crab followed by a layer of glass roving. This glass roving is embedded in to the slurry with the help of screen roller.
> Another layer of slurry is poured followed by a layer of glass roving this layer is pushed inside the ribs with the help of temping bar. Finally, a layer of glass roving is laid for the top face of the wall panel.
> After getting final Gilmore wall panel is lifted from the casting table to ACROBA frame and shifted to dryer for drying. The wall panel is dried at a temperature of 275 degrees Centigrade for 60 minutes.
From the above, it is clear that the raw materials which is used in gypsum board and GRG board are different.
5. We find that the applicant has submitted the technical specification with respect to contents of the impugned product. The applicant submitted that the proposed new variant of Gypsum Board is made-up of Gypsum, glass fibre and additives, the main raw material is Gypsum which is procured from the mines, whereas, GRG board is made up of Phosphogypsum, which is a by product of phosphoric acid plant therefore, the proposed new variant of Gypsum board to be manufactured by the applicant cannot be called as “Glass-fibre Reinforced Gypsum Board (GRG)” and cannot be classified in Serial No. 92 of Schedule II of Notification No. 1/ 2017- Central Tax (Rate) dated 28 June 2017. which provides specific rates for GRG board.
6. Since, the intended product cannot be treated as GRG Board, the second question raised in respect of “BIS Standard IS 2095” is not relevant and not required answer.
7. The applicant has cited various case laws and references viz. M/s. Vikas Trading Company, Chennai, vide Hon’ble CESTAT ORDER NO. 43421/2007, dated 07.12.2017, M/s RAMA Newsprint & Papers Ltd., Surat, vide Hon’ble CESTAT ORDER NO. 71-76/ 98-WZB/C-II, dated 05.01.1999. dated 05.01.1999, contending that the Goods supplied by them is not tenable as the facts are quite different from the present application.
8. In view of the foregoing, we rule as follows: –
RULING
Q.1. Whether the new variant of gypsum board intended to be manufactured by the Applicant as per the specifications mentioned in Exhibit-2 could be classified as Glass-fibre Reinforced Gypsum Board (GRG Board) and charged to GST at the rate of 12%.
Ans:- No