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of <h1>IGST Rate for Natural Borates and Boric Acid Set at 5% per Notification No. 43/2017 Effective Nov 15, 2017.</h1> Goods classified under Schedule 1 are subject to an IGST rate of 5% or a combined CGST and SGST/UTGST rate of 2.5% each. This includes natural borates and their concentrates, whether calcined or not, excluding those separated from natural brine, and natural boric acid with a maximum of 85% H3BO3 content. The classification was amended by notification no. 43/2017 effective from November 15, 2017, updating the description of the goods subject to these tax rates.
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