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        8214

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        GST on pencil sharpeners: Schedule 2 classification imposes the applicable GST rate following a notification amendment. Pencil sharpeners are placed under Schedule 2 and subject to a 12% GST rate; this entry was inserted by Notification No. 03/2023 (Integrated Tax (Rate)) effective 01-03-2023, with a cross-reference to an earlier Schedule entry covering the preceding period.
                          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 pencil sharpeners: Schedule 2 classification imposes the applicable GST rate following a notification amendment.

                                Pencil sharpeners are placed under Schedule 2 and subject to a 12% GST rate; this entry was inserted by Notification No. 03/2023 (Integrated Tax (Rate)) effective 01-03-2023, with a cross-reference to an earlier Schedule entry covering the preceding period.


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