GST on manganese ores with specified manganese content remains taxable under Schedule 3 after notification updates. GST applies to manganese ores and concentrates, including ferruginous manganese ores and concentrates, where manganese content is 20% or more (dry weight). These goods are listed under Schedule 3 and attract GST at 18%. The entry was inserted by Notification No. 8/2021-Integrated Tax (Rate) and the serial number was changed from 26D to 26F by Notification No. 18/2021-Integrated Tax (Rate).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on manganese ores with specified manganese content remains taxable under Schedule 3 after notification updates.
GST applies to manganese ores and concentrates, including ferruginous manganese ores and concentrates, where manganese content is 20% or more (dry weight). These goods are listed under Schedule 3 and attract GST at 18%. The entry was inserted by Notification No. 8/2021-Integrated Tax (Rate) and the serial number was changed from 26D to 26F by Notification No. 18/2021-Integrated Tax (Rate).
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