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        GST

        2605

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        GST omission: cobalt ores and concentrates removed from the five percent goods schedule by tax notification. Cobalt ores and concentrates were removed from Schedule 1 as goods subject to the five percent GST rate by Notification No. 8/2021 Integrated Tax (Rate) dated 30 9 2021, effective 1 10 2021, leaving the Schedule entry omitted and no longer listing cobalt ores and concentrates under that GST heading.
                          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 omission: cobalt ores and concentrates removed from the five percent goods schedule by tax notification.

                                Cobalt ores and concentrates were removed from Schedule 1 as goods subject to the five percent GST rate by Notification No. 8/2021 Integrated Tax (Rate) dated 30 9 2021, effective 1 10 2021, leaving the Schedule entry omitted and no longer listing cobalt ores and concentrates under that GST heading.


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