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44 or any Chapter - GST - Goods - Rates of Tax - Schedule 2 - IGST @ 12% or CGST @ 6% + SGST / UTGST @ 6%Extract 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 Clarification Clarification regarding applicability of GST rate on Bagasse based laminated particle board. [ See para 9 of Circular No. 80/54/2018-GST dated 31.12.2018 ]
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