AAR examined the classification of the manufactured products in terms of the provisions of Schedule II of the GST Tariff Rates
The Andhra Pradesh Authority for Advance Ruling ( AAR ) recently ruled that Natural Fibre Composite ( NFC ) Board manufactured using raw materials, and bonded together using Polyvinyl Chloride ( PVC ) resin as a bonding agent would attract a Goods and Services Tax ( GST ) of 12% as per its GST classification….
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