Fertilizer classification clarifies concessional GST applies to inputs used to make complex fertilizers for agricultural use. Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacture of complex fertilizers intended for agricultural soil or crop use, attract the concessional GST rate; fertilizer items within tariff headings that are clearly not to be used as fertilizers do not qualify and attract the higher rate. The exclusion for goods 'clearly not to be used as fertilizers' does not encompass inputs used to make complex fertilizers that will be applied as soil or crop fertilizers.
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.
Fertilizer classification clarifies concessional GST applies to inputs used to make complex fertilizers for agricultural use.
Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacture of complex fertilizers intended for agricultural soil or crop use, attract the concessional GST rate; fertilizer items within tariff headings that are clearly not to be used as fertilizers do not qualify and attract the higher rate. The exclusion for goods "clearly not to be used as fertilizers" does not encompass inputs used to make complex fertilizers that will be applied as soil or crop fertilizers.
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