Concessional GST on fertilizers clarified: supplies for direct use or to manufacture agricultural complex fertilizers receive concessional treatment. Fertilizers falling under Chapter 31 supplied for direct use as fertilizers, or supplied for use in manufacturing other complex fertilizers intended for agricultural (soil or crop) use, qualify for the concessional IGST rate; items 'clearly not to be used as fertilizers' remain outside concessional treatment. The circular is clarificatory and implementation issues should be reported to the Commissioner.
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Provisions expressly mentioned in the judgment/order text.
Concessional GST on fertilizers clarified: supplies for direct use or to manufacture agricultural complex fertilizers receive concessional treatment.
Fertilizers falling under Chapter 31 supplied for direct use as fertilizers, or supplied for use in manufacturing other complex fertilizers intended for agricultural (soil or crop) use, qualify for the concessional IGST rate; items "clearly not to be used as fertilizers" remain outside concessional treatment. The circular is clarificatory and implementation issues should be reported to the Commissioner.
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