GST on unused stamps and financial documents remains applicable, covering postage stamps, banknotes, cheque forms and securities. The entry classifies unused postage, revenue or similar stamps of recognised face value, stamp-impressed paper, banknotes, cheque forms, and stock, share or bond certificates and similar documents of title as taxable goods under GST Schedule 3, with Duty Credit Scrips expressly excluded. The provision applies to instruments that carry a recognised face value or represent title and notes subsequent amendments that clarified and inserted the current list of taxable items.
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.
GST on unused stamps and financial documents remains applicable, covering postage stamps, banknotes, cheque forms and securities.
The entry classifies unused postage, revenue or similar stamps of recognised face value, stamp-impressed paper, banknotes, cheque forms, and stock, share or bond certificates and similar documents of title as taxable goods under GST Schedule 3, with Duty Credit Scrips expressly excluded. The provision applies to instruments that carry a recognised face value or represent title and notes subsequent amendments that clarified and inserted the current list of taxable items.
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