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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification for composite paper and paperboard applies under Schedule with a specified rate and temporary validity.</h1> Composite paper and paperboard made by bonding flat layers with adhesive, not surface-coated or impregnated and supplied in rolls or sheets, are classified under Schedule 2 and subject to GST at 12% until 21-09-2025, establishing the applicable indirect tax treatment and temporal validity for these products.

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