GST classification for slag and ash: specified residues now attract the notified Schedule II rate effective from the notification. A specific amendment prescribes GST at 18% for slag, ash and residues (excluding those from the manufacture of iron or steel), recorded under Schedule II and effective from the notified date; the change applies where such residues contain metals, arsenic or their compounds, and is implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
GST classification for slag and ash: specified residues now attract the notified Schedule II rate effective from the notification.
A specific amendment prescribes GST at 18% for slag, ash and residues (excluding those from the manufacture of iron or steel), recorded under Schedule II and effective from the notified date; the change applies where such residues contain metals, arsenic or their compounds, and is implemented by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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