GST on specified nuclear-related goods applies after notified effective date; covers thorium oxalate and enriched boron products. Imposition of GST @ 5% on thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), enriched elemental boron and nuclear fuel incorporated in Schedule I, effective from the notified commencement date under Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on specified nuclear-related goods applies after notified effective date; covers thorium oxalate and enriched boron products.
Imposition of GST @ 5% on thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), enriched elemental boron and nuclear fuel incorporated in Schedule I, effective from the notified commencement date under Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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