GST rate on sulphur under Schedule I excludes sublimed, precipitated and colloidal sulphur under notification. GST applies to sulphur of all kinds under Schedule I, effective 22-09-2025 per Notification No. 9/2025-Integrated Tax (Rate). The entry expressly excludes sublimed sulphur, precipitated sulphur and colloidal sulphur from the taxable description, thereby delineating the product scope for the stated rate and pointing to the notification that brings the rate into effect.
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Provisions expressly mentioned in the judgment/order text.
GST rate on sulphur under Schedule I excludes sublimed, precipitated and colloidal sulphur under notification.
GST applies to sulphur of all kinds under Schedule I, effective 22-09-2025 per Notification No. 9/2025-Integrated Tax (Rate). The entry expressly excludes sublimed sulphur, precipitated sulphur and colloidal sulphur from the taxable description, thereby delineating the product scope for the stated rate and pointing to the notification that brings the rate into effect.
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