GST classification for recovered paper scrap sets a reduced tax rate under Schedule 1, shaping tax treatment for such goods. Recovered waste or scrap of paper or paperboard is classified under Schedule 1 for GST at the reduced rate of 5%, applicable up to 21-09-2025; this classification and rate were inserted by Notification No. 35/2017 dated 13-10-2017.
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Provisions expressly mentioned in the judgment/order text.
GST classification for recovered paper scrap sets a reduced tax rate under Schedule 1, shaping tax treatment for such goods.
Recovered waste or scrap of paper or paperboard is classified under Schedule 1 for GST at the reduced rate of 5%, applicable up to 21-09-2025; this classification and rate were inserted by Notification No. 35/2017 dated 13-10-2017.
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