Summary
- The Authority for Advance Ruling, West Bengal has classified ruled/lined paper sheets under Heading 4802, confirming that their manufacturing process does not shift them to Heading 4820.
- The ruling states that the NIL-rate exemption under Serial No. 128 of Notification No. 10/2025-Central Tax (Rate) is contingent on actual end-use by the recipient manufacturer.
- M/s Mangalam Kallani HUF's intermediate supply cannot automatically qualify for exemption based on downstream usage unless specific conditions are met.
- This decision emphasizes the need for strict adherence to exemption notifications, potentially impacting GST compliance across the supply chain for paper products.
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