GST on sanitary paper products now attracts the newly notified rate under revised schedule, affecting toilet, facial and cellulose papers. Imposition of GST at the notified rate applies to paper goods used for household or sanitary purposes listed in Schedule II, including toilet and facial tissue stock, towel or napkin stock, similar paper, and cellulose wadding and webs of cellulose fibres, irrespective of surface treatment or form (rolls or sheets), as effected by the referenced IGST rate notification.
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Provisions expressly mentioned in the judgment/order text.
GST on sanitary paper products now attracts the newly notified rate under revised schedule, affecting toilet, facial and cellulose papers.
Imposition of GST at the notified rate applies to paper goods used for household or sanitary purposes listed in Schedule II, including toilet and facial tissue stock, towel or napkin stock, similar paper, and cellulose wadding and webs of cellulose fibres, irrespective of surface treatment or form (rolls or sheets), as effected by the referenced IGST rate notification.
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