https://www.taxtmi.com/article/detailed?id=15236 The Notifications make nil-rating contingent on actual end-use of uncoated paper for exercise books, graph books and lab notebooks, creating a use-based bifurcation within HSN 4802. Suppliers may claim exemption only with reasonable certainty and verifiable evidence of the paper's destined use; valid exempt sales require issuance of a bill of supply under CGST Section 31(3)(c). The claimant bears the burden of proof, and CGST Section 17(2) requires apportionment or reversal of input tax credit where outputs are partly exempt. en-us Tue, 14 Oct 2025 09:40:16 +0530 Tue, 14 Oct 2025 09:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15236 The Notifications make nil-rating contingent on actual end-use of uncoated paper for exercise books, graph books and lab notebooks, creating a use-based bifurcation within HSN 4802. Suppliers may claim exemption only with reasonable certainty and verifiable evidence of the paper's destined use; valid exempt sales require issuance of a bill of supply under CGST Section 31(3)(c). The claimant bears the burden of proof, and CGST Section 17(2) requires apportionment or reversal of input tax credit where outputs are partly exempt. Articles Goods and Services Tax - GST Tue, 14 Oct 2025 09:40:16 +0530 https://www.taxtmi.com/article/detailed?id=15236