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        GST

        4820

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        GST on exercise and laboratory notebooks applies under scheduled provision for a specified period ending on a notified date. Exercise books, graph books, laboratory notebooks and similar notebooks are classified in Schedule 2 and attract GST at the scheduled rate (GST @ 12%) for the period specified in the entry, directing the tax treatment of these educational stationery items under that schedule.
                          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 exercise and laboratory notebooks applies under scheduled provision for a specified period ending on a notified date.

                                Exercise books, graph books, laboratory notebooks and similar notebooks are classified in Schedule 2 and attract GST at the scheduled rate (GST @ 12%) for the period specified in the entry, directing the tax treatment of these educational stationery items under that schedule.


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