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of <h1>Amendments to tax rates on paper goods: 18% IGST, 9% CGST and SGST. Exemptions for specific items included.</h1> Goods classified under this schedule include other paper, paperboard, cellulose wadding, and webs of cellulose fibers, cut to size or shape, as well as other articles of paper pulp, paper, paperboard, cellulose wadding, or webs of cellulose fibers. These goods are subject to an Integrated Goods and Services Tax (IGST) at 18%, and both Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9% each. Exemptions apply to paper pulp molded trays, Braille paper, kites, and paper mache articles. Amendments were made by notification no. 27/2017 dated September 22, 2017.
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