Exemption from GST for erasers announced; notification implements tax exemption and schedule update, effective subsequently. Exemption from GST is granted for erasers, taking effect w.e.f. 22-09-2025, implemented by Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025, which amends the relevant schedule entries to classify erasers as exempted goods and directs consequent assessment and accounting in accordance with the amended schedules.
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Provisions expressly mentioned in the judgment/order text.
Exemption from GST for erasers announced; notification implements tax exemption and schedule update, effective subsequently.
Exemption from GST is granted for erasers, taking effect w.e.f. 22-09-2025, implemented by Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025, which amends the relevant schedule entries to classify erasers as exempted goods and directs consequent assessment and accounting in accordance with the amended schedules.
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