GST on natural graphite remains subject to a concessional tax rate under the schedule, applicable until the notified expiry. Natural graphite is classified as a taxable good under the GST schedule and is charged at GST at 5%, the rate specified as effective up to 21-09-2025, thereby fixing the tax treatment and temporal scope for the commodity within the schedule.
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Provisions expressly mentioned in the judgment/order text.
GST on natural graphite remains subject to a concessional tax rate under the schedule, applicable until the notified expiry.
Natural graphite is classified as a taxable good under the GST schedule and is charged at GST at 5%, the rate specified as effective up to 21-09-2025, thereby fixing the tax treatment and temporal scope for the commodity within the schedule.
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