https://www.taxtmi.com/caselaws?id=798501 Ruled or lined uncoated paper, whether supplied in rolls or cut sheets, remains classifiable under Heading 4802 because ruling, lining and cutting do not create finished stationery articles under Heading 4820. The end-use exemption for qualifying paper applies only to a direct supply to a manufacturer that actually uses it to produce specified books; intended eventual use through an intermediate supply chain is insufficient. Each supply is independently assessed for exemption. Paper mills supplying reels to intermediate processors must charge tax where no separate exemption applies, as recipient-side reverse charge is inapplicable; input tax credit remains subject to statutory conditions. en-us Tue, 01 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798501 Ruled or lined uncoated paper, whether supplied in rolls or cut sheets, remains classifiable under Heading 4802 because ruling, lining and cutting do not create finished stationery articles under Heading 4820. The end-use exemption for qualifying paper applies only to a direct supply to a manufacturer that actually uses it to produce specified books; intended eventual use through an intermediate supply chain is insufficient. Each supply is independently assessed for exemption. Paper mills supplying reels to intermediate processors must charge tax where no separate exemption applies, as recipient-side reverse charge is inapplicable; input tax credit remains subject to statutory conditions. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798501