Ruling finds coir non-woven felt is intermediate industrial input, classifiable under 94049000, attracts 12% GST
Case-Laws
GST
AAR held that the anonymized applicant's product is a non-woven coir felt/sheet predominantly composed of coir and constitutes an intermediate industrial input rather than a finished bedding or furnishing article; consequently it does not fall within the entry for finished bedding articles and is not covered by the provision excluding coir products under the bed
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