GST rate adjustment for specified industrial minerals implemented, altering tax treatment under Schedule I per notification. GST treatment for specified industrial minerals is amended to impose a uniform tax rate under Schedule I effective from the notified commencement date. The amendment lists feldspar; leucite; nepheline and nepheline syenite; and fluorspar as taxable goods under Schedule I, and is made operative by the referenced Integrated Tax (Rate) notification that specifies the revised rate and commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate adjustment for specified industrial minerals implemented, altering tax treatment under Schedule I per notification.
GST treatment for specified industrial minerals is amended to impose a uniform tax rate under Schedule I effective from the notified commencement date. The amendment lists feldspar; leucite; nepheline and nepheline syenite; and fluorspar as taxable goods under Schedule I, and is made operative by the referenced Integrated Tax (Rate) notification that specifies the revised rate and commencement date.
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