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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 classification for paper and paperboard labels governs applicable tax treatment for a specified transitional period.</h1> Tariff item 4821 classifies paper or paperboard labels of all kinds, whether or not printed, as goods under Schedule 3 attracting a GST rate of 18% applicable up to the stated date; the Schedule 3 provisions govern their tax treatment during that period.

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