Proposed product is classifiable as "Glass-fibre Reinforced Gypsum Board" & can avail benefit of concessional rate of tax

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.