GST rate change applies to natural borates and concentrates, excluding brine derived borates, affecting supply classification. Imposition of GST at 5% w.e.f. 22-09-2025 on natural borates and concentrates thereof (whether or not calcined), excluding borates separated from natural brine; covers natural boric acid containing not more than 85% H3BO3 (calculated on dry weight). Change notified by Integrated Tax (Rate) Notification No. 9/2025 dated 17-09-2025 with effect from 22-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST rate change applies to natural borates and concentrates, excluding brine derived borates, affecting supply classification.
Imposition of GST at 5% w.e.f. 22-09-2025 on natural borates and concentrates thereof (whether or not calcined), excluding borates separated from natural brine; covers natural boric acid containing not more than 85% H3BO3 (calculated on dry weight). Change notified by Integrated Tax (Rate) Notification No. 9/2025 dated 17-09-2025 with effect from 22-09-2025.
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