GST classification of natural sands: taxable under Schedule One at a concessional rate; excludes metal-bearing sands. Natural sands of all kinds, whether or not coloured, are classified under Schedule 1 and attract GST at 5% for the stated period, expressly excluding metal-bearing sands which are governed by Chapter 26.
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Provisions expressly mentioned in the judgment/order text.
GST classification of natural sands: taxable under Schedule One at a concessional rate; excludes metal-bearing sands.
Natural sands of all kinds, whether or not coloured, are classified under Schedule 1 and attract GST at 5% for the stated period, expressly excluding metal-bearing sands which are governed by Chapter 26.
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