The following goods, namely: — 1 [(a)] Cement Bonded Particle Board; 2 [(b)] Jute Particle Board; 1 Corrected vide Notification No. G.S.R. 676(E) dated 18-09-2025 before it was read as, "b." 2 Corrected vide Notification No. G.S.R. 676(E) dated 18-09-2025 before it was read as, "c." 3 [(c)] Rice Husk Board; 4 [(d)] Glass-fibre Reinforced Gypsum Board (GRG) 5 [(e)] Sisal-fibre Boards; 6 [(f)] Bagasse Board; and 7 [(g)] Cotton Stalk Particle Board 8 [(h)] Particle/fibre board manufactured from agricultural crop res idues — GST rate 5%
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 44 or any Chapter |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, the following goods, namely: — 1 [(a)] cement bonded particle board; 2 [(b)] jute particle board; 1 corrected vide notification no. g.s.r. 676(e) dated 18-09-2025 before it was read as, "b." 2 corrected vide notification no. g.s.r. 676(e) dated 18-09-2025 before it was read as, "c." 3 [(c)] rice husk board; 4 [(d)] glass-fibre reinforced gypsum board (grg) 5 [(e)] sisal-fibre boards; 6 [(f)] bagasse board; and 7 [(g)] cotton stalk particle board 8 [(h)] particle/fibre board manufactured from agricultural crop res idues classified under HSN 44 or any Chapter attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.