Does coal belong to non-metallic minerals?
Edible salt still applies to the VAT rate of 13%, and its specific scope refers to the food salt which conforms to the two national standards, namely edible salt (GB5461-2000) and hygienic standard for edible salt (GB2721-2003)
The VAT rate for metal mining and mining and non-metallic minerals recovery will be recovered from 13% to 17%.
The metal mining and mining products as mentioned in this notice include ferrous and non-ferrous metal mining and Selection products, non-metallic mineral mining and Selection products, including non-metallic minerals, mining products, coal and salt, other than metal mining and mining products
