GST exemption for slate pencils and chalk sticks preserves tax-free supply status, subject to the schedule's temporal limit. Exemption from GST applies to slate pencils and chalk sticks as goods specified in the relevant schedule, subject to a temporal limitation that the exemption remains in force until 21-09-2025, excluding these specified school and writing implements from the taxable base for that period.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for slate pencils and chalk sticks preserves tax-free supply status, subject to the schedule's temporal limit.
Exemption from GST applies to slate pencils and chalk sticks as goods specified in the relevant schedule, subject to a temporal limitation that the exemption remains in force until 21-09-2025, excluding these specified school and writing implements from the taxable base for that period.
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