GST classification of paper products: scheduled taxable with specified exclusions under the applicable tax rate. The provision in Schedule 3 taxes specified paper and cellulose products-including cut-to-size paperboard, cellulose wadding, webs of cellulose fibres and other articles of paper pulp or paperboard-while excluding identified items such as paper pulp moulded trays and Braille paper; the entry is subject to amendment history and is currently attracted to a central GST rate of 18% for the stated period.