GST on natural borates applied under Schedule at a concessional rate; amendment updated scope and effective date. Natural borates and concentrates, whether or not calcined, are taxable under Schedule 1 at a concessional GST rate of 5%, excluding borates separated from natural brine, and including natural boric acid containing not more than 85% H3BO3 (dry weight); the entry was amended effective November 2017 and is applicable up to 21-09-2025.