Proposed product is classifiable as “Glass-fibre Reinforced Gypsum Board” & can avail benefit of concessional rate of tax
THE AUTHORITY OF ADVANCE RULING
The Question and Ruling as follows:
1. Whether the proposed product is classifiable as “Glass-fibre Reinforced Gypsum Board” and the applicant can avail the benefit of the concessional rate of tax under Schedule II of Notification no – 1/2017 – Central Tax?
RULING
For reasons as discussed in the body of the order, the subject application for advance ruling made by the applicant is rejected under the provisions of sub-section 2 of Section 98 of the CGST Act, 2017.
Tags : Judgement, GST, Advance Ruling
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