A residential and commercial building is incomplete without a proper roof. A roof is the topmost and an important part of the building offering protection from the elements such as wind, high or low temperatures, sunlight, snow, and rain. Besides providing protection, the bottom of the roof serves as a place where occupants of a building can exhibit their aesthetic sense by creating attractive ceilings using decorative ceiling panels that can please the eye. In addition to aesthetics, Gypsum false ceilings also offer functional features that enhance their utility in more ways than one. For instance, Gypsum false ceiling provide good acoustics where required sounds can be enhanced and at the same time unwanted sounds can be minimized. They provide space for housing electric wires, pipes, and air-conditioning ducts. Gypsum false ceiling can reflect and diffuse light obviating the need for unnecessary artificial lighting thus lowering energy consumption.