GST exemption for pencil sharpeners introduced, effective under a specified notification changing their taxable treatment. Exemption from Goods and Services Tax is provided for pencil sharpeners, implemented by Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025, with effect from 22-09-2025, thereby altering the tax treatment of pencil sharpeners under the integrated tax rate schedules.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for pencil sharpeners introduced, effective under a specified notification changing their taxable treatment.
Exemption from Goods and Services Tax is provided for pencil sharpeners, implemented by Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025, with effect from 22-09-2025, thereby altering the tax treatment of pencil sharpeners under the integrated tax rate schedules.
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