GST on corrugated and embossed paper remains subject to the scheduled rate for the notified applicability period. GST at 12% is prescribed on paper and paperboard products: corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803; this classification and rate are recorded in Schedule 2 and are operative up to the notified date of applicability.