Summary
- The West Bengal Authority for Advance Ruling has determined that uncoated paper under HSN 4802, supplied exclusively for making exercise books, qualifies for a 0% GST exemption.
- This ruling follows amendments in Notification No. 10/2025-Central Tax (Rate) effective from September 22, 2025, which bifurcates GST rates based on actual use.
- The Authority clarified that the classification depends solely on the actual use of the paper in manufacturing specified notebooks and not on its grade or specifications.
- Suppliers must establish the recipient's status as a manufacturer to avail of this exemption, highlighting potential compliance risks for suppliers regarding end-use verification.
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