Sublimation paper is classifiable under heading 4809 and attracts 18% GST (S. No. 176 of Schedule II of Notification No. 09/2025-Central Tax (Rate)). The past period is regularised on an “as is where is” basis.

Entries at S. No. 497 of Schedule I and S. No. 616 of Schedule II of Notification No. 09/2025-Central Tax (Rate) cover all toys classifiable under heading 9503, including dolls, scale models and puzzles, and are not restricted to tricycles, scooters, pedal cars and similar wheeled toys.

Under the margin scheme for old and used motor vehicles, as prescribed under Notification No. 08/2018-Central Tax (Rate), Notification No. 09/2018-Integrated Tax (Rate) and Notification No. 01/2018-Compensation Cess (Rate), all dated 25.01.2018, the restriction on ITC applies only to tax paid on the procured second-hand vehicles. ITC on other inputs and input services, such as spares, repairs, maintenance, technology services, rent and marketing, is available, subject to the CGST Act.

Sea-weed extract based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985, are classifiable under heading 3101 (S. No. 237 of Schedule I of Notification No. 09/2025-Central Tax (Rate)). An explanation has been inserted in the said entry to give effect to this clarification, and the past period is regularised on an “as is where is” basis.