GST applicability on unworked ivory and whalebone confirmed, applying a reduced tax rate under new notification, effective from notification. Imposition of GST at 5% on goods classifiable under heading 0507 (except 0507 90) is prescribed effective from 22-09-2025 by Notification No. 9/2025 Integrated Tax (Rate). The scope covers ivory, tortoise-shell, whalebone and whalebone hair, horns unworked or simply prepared but not cut to shape, and powders and waste of these products, limiting the reduced rate to unworked or minimally processed materials listed in Schedule I.
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Provisions expressly mentioned in the judgment/order text.
GST applicability on unworked ivory and whalebone confirmed, applying a reduced tax rate under new notification, effective from notification.
Imposition of GST at 5% on goods classifiable under heading 0507 (except 0507 90) is prescribed effective from 22-09-2025 by Notification No. 9/2025 Integrated Tax (Rate). The scope covers ivory, tortoise-shell, whalebone and whalebone hair, horns unworked or simply prepared but not cut to shape, and powders and waste of these products, limiting the reduced rate to unworked or minimally processed materials listed in Schedule I.
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