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        2603

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        GST classification change: copper ores and concentrates removed from the concessional schedule by notification, altering applicable tax treatment. Entry 2603 classified copper ores and concentrates as goods in Schedule 1 subject to GST; that Schedule entry was omitted by Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021, effective 1-10-2021, thereby removing the previously listed classification and changing the applicable tax treatment for those commodities.
                          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 classification change: copper ores and concentrates removed from the concessional schedule by notification, altering applicable tax treatment.

                                Entry 2603 classified copper ores and concentrates as goods in Schedule 1 subject to GST; that Schedule entry was omitted by Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021, effective 1-10-2021, thereby removing the previously listed classification and changing the applicable tax treatment for those commodities.


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