Minerals list defines covered minerals and associated groups under the Direct Taxes Code for regulatory classification. A statutory schedule enumerates specific minerals and groups of associated minerals for classification under the Direct Taxes framework. Part I lists ... Summary
Minerals list defines covered minerals and associated groups under the Direct Taxes Code for regulatory classification.
A statutory schedule enumerates specific minerals and groups of associated minerals for classification under the Direct Taxes framework. Part I lists individual mineral commodities-metals, precious metals, industrial minerals, fuels, uranium ores and related tailings, and gemstones. Part II aggregates related minerals into named groups (for example lead zinc copper associations, titanium zircon ilmenite associations, and coal fireclay shale packages), establishing collective categories for regulatory treatment under the cited schedule.
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