GST exemption for uncoated paper used in exercise books and notebooks removes tax liability for specified stationery items. An exemption from GST applies to uncoated paper and paperboard used for writing, printing or other graphic purposes in rolls or rectangular sheets, of any size, when used for exercise books, graph books, laboratory notebooks and notebooks; the exemption excludes paper of heading 4801 or 4803 and is effective from the date specified in the referenced notification.
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 exemption for uncoated paper used in exercise books and notebooks removes tax liability for specified stationery items.
An exemption from GST applies to uncoated paper and paperboard used for writing, printing or other graphic purposes in rolls or rectangular sheets, of any size, when used for exercise books, graph books, laboratory notebooks and notebooks; the exemption excludes paper of heading 4801 or 4803 and is effective from the date specified in the referenced notification.
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