"Only relates to certain goods and services and doesn't specifically mention rare earths so I will stick with the 17% VAT."
Applies to:
Sales of goods, importation of goods, leasing of tangible movable property;Repair and processing services.
https://home.kpmg.com/cn/en/home/insights/2018/03/china-tax-alert-09.html
Goods/rare earths, same thing. 16% VAT, deal with it.
You think Lynas is wrong on their Q reports reporting NdPr prices?
Malaysia and China, page-77
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