GST rate change for cigarette paper classifies it as taxable under Schedule II from the notified effective date. Imposition of GST at 18% on cigarette paper, including paper cut to size and paper in the form of booklets or tubes, is specified in Schedule II and implemented by Notification No. 09/2025 - IGST(Rate) with effect from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for cigarette paper classifies it as taxable under Schedule II from the notified effective date.
Imposition of GST at 18% on cigarette paper, including paper cut to size and paper in the form of booklets or tubes, is specified in Schedule II and implemented by Notification No. 09/2025 - IGST(Rate) with effect from the stated effective date.
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