GST classification of natural phosphates updated; concessional rate applied to specified phosphate goods under recent notification. Levy of GST @ 5% applies to natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk by inclusion in Schedule I, with operative commencement governed by Notification No. 9/2025-Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
GST classification of natural phosphates updated; concessional rate applied to specified phosphate goods under recent notification.
Levy of GST @ 5% applies to natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk by inclusion in Schedule I, with operative commencement governed by Notification No. 9/2025-Integrated Tax (Rate).
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