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<h1>GST on cobalt ores and concentrates remains subject to Schedule three rate following recent notification amendments.</h1> GST under Schedule 3 at an 18% rate applies to cobalt ores and concentrates through 21-09-2025; the entry was inserted by Notification No. 8/2021-Integrated Tax (Rate) (effective 1-10-2021) and its serial position amended from 26G to 26I by Notification No. 18/2021-Integrated Tax (Rate) (effective 1-1-2022).