WB AAR holds GST Exemption Depends on Actual End-Use at Each Supply Stage

Mangalam Kallani HUF converts uncoated paper reels into ruled/lined sheets and supplies them to notebook manufacturers. The AAR held that the sheets remain under Heading 4802, but Serial No. 128 is an actual-use exemption, available at the relevant supply stage only when the recipient is established as a manufacturer of the specified books; an intermediate processor cannot claim the exemption merely because the ultimate end-use is exempt.