https://www.taxtmi.com/highlights?id=105823 Under the GST margin scheme for old and used motor vehicles, the input tax credit restriction applies only to tax paid on the procured vehicles. Credit on other inputs and input services remains available, subject to the WBGST Act. Sublimation paper falls under tariff heading 4809 and attracts 18% GST. The toy entries cover all categories under heading 9503, with 5% GST for non-electronic toys and 18% for electronic toys. Seaweed extract-based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985 fall under heading 3101. Past classification and rate disputes concerning sublimation paper, and classification disputes concerning these bio-stimulants, are recommended for regularisation on an 'as is where is' basis. en-us Wed, 04 Nov 2026 09:52:04 +0530 Wed, 04 Nov 2026 09:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105823 Under the GST margin scheme for old and used motor vehicles, the input tax credit restriction applies only to tax paid on the procured vehicles. Credit on other inputs and input services remains available, subject to the WBGST Act. Sublimation paper falls under tariff heading 4809 and attracts 18% GST. The toy entries cover all categories under heading 9503, with 5% GST for non-electronic toys and 18% for electronic toys. Seaweed extract-based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985 fall under heading 3101. Past classification and rate disputes concerning sublimation paper, and classification disputes concerning these bio-stimulants, are recommended for regularisation on an 'as is where is' basis. Highlights GST - States Wed, 04 Nov 2026 09:52:04 +0530 https://www.taxtmi.com/highlights?id=105823