GST classification for specified refractory and specialty clay minerals determines concessional tax treatment under the goods schedule. Concessionary GST treatment applies to a defined set of refractory and specialty clay minerals listed in the tariff schedule, covering other clays (excluding expanded clays of heading 6806), andalusite, kyanite, sillimanite, whether or not calcined, together with mullite, and chamotte or dinas earths.
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Provisions expressly mentioned in the judgment/order text.
GST classification for specified refractory and specialty clay minerals determines concessional tax treatment under the goods schedule.
Concessionary GST treatment applies to a defined set of refractory and specialty clay minerals listed in the tariff schedule, covering other clays (excluding expanded clays of heading 6806), andalusite, kyanite, sillimanite, whether or not calcined, together with mullite, and chamotte or dinas earths.
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