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        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.

        <h1>GST on erasers is specified under Schedule, affecting classification and compliance until further notification or change.</h1> Erasers are taxed under Schedule 1 at GST at 5%, governing their classification, invoicing, and compliance obligations; the concessional rate applies until the specified notification date and must be used by suppliers and dealers for correct tax coding and reporting.

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