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<h1>Schedule I: Heavy water and nuclear fuels taxed at 5% GST from 22 September 2025 per 17 Sept 2025 notification</h1> Heavy water and other nuclear fuels are classified under Schedule I and will be subject to GST at a rate of 5% effective 22 September 2025, as provided by the rate notification issued on 17 September 2025. Notes accompanying the Schedule confirm the change in tax treatment and the date of applicability.