Tra Plast Industries ., In re
Date: August 7, 2024
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): K.Ravi Sankar, B. Lakshmi Narayana
Subject Matter
Natural Fibre Composite (NFC) Board merits classification under HSN '4411 93'
Summary
The applicant is a manufacturer of Natural Fibre Composite (NFC) boards primarily made from natural fibres such as rice husk and coconut shell. They claim that NFC boards exhibit high durability and low maintenance, suitable for various applications…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. Preamble: 1.1 At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pa ri mate ria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisio…