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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 of paper stationery attracts GST at prescribed rate; notebooks and exercise books excluded.</h1> Certain paper and paperboard stationery items are classified as taxable goods under the schedule and attract GST at 18%; covered items include registers, account books, order books, receipt books, letter pads, memorandum pads, diaries, blotting-pads, binders, folders, file covers, manifold business forms, interleaved carbon sets, other similar stationery and book covers, while note books and exercise books are excluded.

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