Reduced GST rate for printed brochures and leaflets under Schedule I now applies, altering tax treatment of promotional printed matter. Imposition of GST @ 5% w.e.f. 22-09-2025 on specified printed promotional materials is provided by Schedule I; the category explicitly covers brochures, leaflets and similar printed matter whether or not in single sheets, pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
Reduced GST rate for printed brochures and leaflets under Schedule I now applies, altering tax treatment of promotional printed matter.
Imposition of GST @ 5% w.e.f. 22-09-2025 on specified printed promotional materials is provided by Schedule I; the category explicitly covers brochures, leaflets and similar printed matter whether or not in single sheets, pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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