GST on ores and concentrates: scheduled entry omitted by notification, removing prior tax classification and specified exclusions. An entry taxing ores and concentrates at a scheduled GST rate was omitted by Notification No. 8/2021 Integrated Tax (Rate) effective 1 October 2021. Prior to omission the provision covered all ores and concentrates subject to enumerated exclusions such as slag and dross (with specified exceptions), scalings and iron/steel waste, metal containing ash and residues, and ash from municipal waste incineration.
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Provisions expressly mentioned in the judgment/order text.
GST on ores and concentrates: scheduled entry omitted by notification, removing prior tax classification and specified exclusions.
An entry taxing ores and concentrates at a scheduled GST rate was omitted by Notification No. 8/2021 Integrated Tax (Rate) effective 1 October 2021. Prior to omission the provision covered all ores and concentrates subject to enumerated exclusions such as slag and dross (with specified exceptions), scalings and iron/steel waste, metal containing ash and residues, and ash from municipal waste incineration.
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