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        GST on erasers is specified under Schedule, affecting classification and compliance until further notification or change. 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.
                          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.

                                GST on erasers is specified under Schedule, affecting classification and compliance until further notification or change.

                                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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