GST rate on mineral substances set at 5% for residual minerals, limited to the specified effective period. GST is imposed at a rate of 5% on goods in Schedule 1 described as mineral substances not elsewhere specified or included, effective up to 21-09-2025; it fixes the indirect tax rate for residual mineral commodities and defines commodity scope by Schedule 1 classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate on mineral substances set at 5% for residual minerals, limited to the specified effective period.
GST is imposed at a rate of 5% on goods in Schedule 1 described as mineral substances not elsewhere specified or included, effective up to 21-09-2025; it fixes the indirect tax rate for residual mineral commodities and defines commodity scope by Schedule 1 classification.
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