2026-VIL-135-AAR
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SGST Advance Ruling Authority

GST – Uttarakhand AAR - Exemption of uncoated paper used for exercise books and notebooks - Entry No. 128 of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 - Whether the supply of such uncoated paper qualifies for exemption from GST under Entry No. 128 of Notification No. 10/2025-Central Tax (Rate) or is exigible to GST under Schedule-II of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025 - HELD - Entry No. 128 of Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 exempts uncoated paper and paperboard of a kind used for writing printing or other graphic purposes in rolls or rectangular sheets used for exercise books graph books laboratory notebooks and notebooks from the whole of central tax leviable thereon. The legislative scheme undoubtedly creates a use-based distinction within Heading 4802 whereby uncoated paper is exempt when used for exercise books and notebooks but attracts 18% GST when used for other purposes - The expression used for in Entry No. 128 denotes a factual relationship between the goods and the specified use and at the point when the supplier effects the supply the future utilization of the paper by the purchaser has not yet occurred - The CGST Act 2017 and the Rules made thereunder and the notifications dated 17.09.2025 do not prescribe any statutory procedure mechanism or documentary requirements for determining end-use verification. However, no provision recognizes purchaser declarations purchase orders or contractual stipulations as conclusive proof of fulfillment of the end-use condition. The Authority cannot rewrite or supplement the notification by introducing additional conditions creating procedural safeguards or prescribing evidentiary standards absent from the law - The application is answered to the extent that Entry No. 128 of Notification No. 10/2025-Central Tax (Rate) exempts uncoated paper used for exercise books and notebooks however no advance ruling can be pronounced on the procedure or manner for availing the exemption being outside the purview of Section 97(2) of the CGST Act 2017 – Ordered accordingly
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