GST exemption for uranium ore concentrate provides time bound tax relief with specified notification and commencement provisions. Exemption from GST applies to Uranium Ore Concentrate until 21-09-2025; the schedule entry was inserted by notification No. 44/2017 - Integrated Tax (Rate) dated 14-11-2017 (w.e.f. 15-11-2017) and is treated as coming into force from 1.7.2017 by Section 113 of the Finance (No. 2) Act, 2019.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for uranium ore concentrate provides time bound tax relief with specified notification and commencement provisions.
Exemption from GST applies to Uranium Ore Concentrate until 21-09-2025; the schedule entry was inserted by notification No. 44/2017 - Integrated Tax (Rate) dated 14-11-2017 (w.e.f. 15-11-2017) and is treated as coming into force from 1.7.2017 by Section 113 of the Finance (No. 2) Act, 2019.
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