GST omission: nickel ores and concentrates removed from the 5% goods schedule by administrative notification. The GST entry for Schedule 1 goods 'Nickel ores and concentrates' has been omitted by Notification No. 8/2021-Integrated Tax (Rate) with effect from the date specified in that notification, replacing the earlier reading that listed nickel ores and concentrates as subject to the five percent rate.
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Provisions expressly mentioned in the judgment/order text.
GST omission: nickel ores and concentrates removed from the 5% goods schedule by administrative notification.
The GST entry for Schedule 1 goods "Nickel ores and concentrates" has been omitted by Notification No. 8/2021-Integrated Tax (Rate) with effect from the date specified in that notification, replacing the earlier reading that listed nickel ores and concentrates as subject to the five percent rate.
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