The Government of Uttar Pradesh on October 30, 2026, issued clarification regarding classification and applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57th meeting.
The following has been stated: -
•The Uttar Pradesh Commissioner of State Tax has issued a clarification pursuant to the recommendations of the 57th GST Council meeting held on October 8, 2026, under Section 168(1) of the Uttar Pradesh Goods and Services Tax Act, 2017.
•The clarification provides that sublimation paper is classifiable under Heading 4809, attracting 18% GST, with past disputes regularised on an “as is where is” basis; the toy entries under the relevant GST notification cover all toys classifiable under Heading 9503, attracting 5% or 18% GST as applicable; and the Input Tax Credit (ITC) restriction under the margin scheme for old and used motor vehicles applies only to tax paid on the procured second-hand vehicles and not to other inputs or input services.
The detailed notification is given in the document below.
[Notification No.: GST/2026-27/128 /State Tах]
