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<h1>GST rate on coated paperboard applies to kaolin coated paper in rolls or sheets under specified conditions.</h1> Imposition of GST @ 12% on paper and paperboard coated on one or both sides with kaolin or other inorganic substances, with or without a binder and with no other coating, whether or not surface coloured, decorated or printed, when supplied in rolls or rectangular (including square) sheets of any size.