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Bagasse based Particle Board, which is a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins attract GST rate of 18%

Classification of Goods — The issue involved in this case is regarding rate of GST of Bagasse based Particle Board manufactured with a composition of 75% of bagasse, 25% of wood particles and 5 kgs. of resins. Held that— 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%). — Prayagraj Dyeing & Printing Mills Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 226 (AAR-Gujarat)