Exemption from GST on judicial and non judicial stamp papers sold by government treasuries or authorized vendors. Exemption from GST applies to judicial and non judicial stamp papers and court fee stamps when sold by Government treasuries or vendors authorized by the Government, identified under tariff headings 4802 and 4907 and treated as a supply specific exemption contingent on the seller's governmental or authorized status.
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.
Exemption from GST on judicial and non judicial stamp papers sold by government treasuries or authorized vendors.
Exemption from GST applies to judicial and non judicial stamp papers and court fee stamps when sold by Government treasuries or vendors authorized by the Government, identified under tariff headings 4802 and 4907 and treated as a supply specific exemption contingent on the seller's governmental or authorized status.
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