GST on mica: taxable as specified, covering splitting and mica waste under a new notified rate from recent notification. GST on goods classified as mica, explicitly including mica splitting and mica waste, is placed in Schedule I for taxation at the rate notified by the government by the cited Integrated Tax (Rate) notification, which revises the applicable rate and entry and specifies the operative effective date. The operative scope covers both processed mica (splitting) and waste mica under the schedule entry.
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 mica: taxable as specified, covering splitting and mica waste under a new notified rate from recent notification.
GST on goods classified as mica, explicitly including mica splitting and mica waste, is placed in Schedule I for taxation at the rate notified by the government by the cited Integrated Tax (Rate) notification, which revises the applicable rate and entry and specifies the operative effective date. The operative scope covers both processed mica (splitting) and waste mica under the schedule entry.
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