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<h1>Classification of cobalt ores & concentrates under GST: IGST at 18% or CGST 9% + SGST/UTGST 9%</h1> The text pertains to the classification of cobalt ores and concentrates under the Goods and Services Tax (GST) regime, specifying the applicable tax rates. It indicates that these goods are subject to IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. The information was introduced through notifications in September 2021 and December 2021, with corresponding changes in the schedule numbers.