https://www.taxtmi.com/highlights?id=103518 End-use-based GST exemption for uncoated paper and paperboard under tariff heading 4802 depends on established actual use in manufacturing exercise books, graph books, laboratory notebooks or notebooks. Classification turns on actual use rather than intended use, paper grade or specifications; supplies used for other purposes remain taxable. Questions on supplier verification, documentary requirements and liability for a purchaser's misuse fall outside an advance ruling on notification applicability where the notification contains no such mechanisms. Revised Central and corresponding State GST rate entries take effect from 22.09.2025, leaving no stated ambiguity on the rate transition date. en-us Tue, 08 Sep 2026 08:42:19 +0530 Tue, 08 Sep 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103518 End-use-based GST exemption for uncoated paper and paperboard under tariff heading 4802 depends on established actual use in manufacturing exercise books, graph books, laboratory notebooks or notebooks. Classification turns on actual use rather than intended use, paper grade or specifications; supplies used for other purposes remain taxable. Questions on supplier verification, documentary requirements and liability for a purchaser's misuse fall outside an advance ruling on notification applicability where the notification contains no such mechanisms. Revised Central and corresponding State GST rate entries take effect from 22.09.2025, leaving no stated ambiguity on the rate transition date. Highlights GST Tue, 08 Sep 2026 08:42:19 +0530 https://www.taxtmi.com/highlights?id=103518