GST classification: specified industrial minerals attract a reduced tax rate under Schedule 1 for the notified period. Specified industrial minerals - feldspar; leucite; nepheline and nepheline syenite; and fluorspar - are classified in Schedule 1 and attract GST at 5% for the notified period ending 21-09-2025, defining their tax treatment as goods under the Schedule.
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Provisions expressly mentioned in the judgment/order text.
GST classification: specified industrial minerals attract a reduced tax rate under Schedule 1 for the notified period.
Specified industrial minerals - feldspar; leucite; nepheline and nepheline syenite; and fluorspar - are classified in Schedule 1 and attract GST at 5% for the notified period ending 21-09-2025, defining their tax treatment as goods under the Schedule.
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