No Ruling in Absence of Complete Documentation for GST Classification: AAR Gujarat

In re Vegan Wood Pvt Ltd. (GST AAR Gujarat) M/s. Vegan Wood Pvt Ltd., a manufacturer of ‘Natural Fibre Composite Board’ (NFC) in Gujarat, sought an advance ruling regarding the GST classification of their ‘rice husk board.’ The company produces these boards by pulverizing rice husk, mixing it with lime powder, processing additives, and PVC resin, then extruding the compound into boards of varying thicknesses. They argued that because rice husk, a natural fiber, is the dominant raw material, the product should be classified as wood and articles of wood under Chapter 44, ...