Agglomerated and Rubberised Cork Sheets Classifiable Under Heading 4504 Attracting 5% GST
Agglomerated and Rubberised Cork Sheets Classifiable Under Heading 4504 Attracting 5% GST Issue Whether rubberised cork sheets and agglomerated cork sheets manufactured using polymer/rubber binders are classifiable under Heading 4504 (attracting 5% GST) or under Chapter 40 (attracting 18% GST). Facts The applicant, a GST-registered manufacturer, produces rubberised and agglomerated cork sheets, frames, and strips.… Read More »