Concessional GST on fertilizers: supplies for direct use or for manufacture of complex agricultural fertilizers attract reduced rate. Imported fertilizers supplied for direct agricultural use or for use in manufacturing complex fertilizers intended for soil or crop application qualify for the concessional GST rate, while items from the same tariff group that are clearly used for non-fertilizer industrial purposes are excluded and taxed at the higher rate.
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.
Concessional GST on fertilizers: supplies for direct use or for manufacture of complex agricultural fertilizers attract reduced rate.
Imported fertilizers supplied for direct agricultural use or for use in manufacturing complex fertilizers intended for soil or crop application qualify for the concessional GST rate, while items from the same tariff group that are clearly used for non-fertilizer industrial purposes are excluded and taxed at the higher rate.
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