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of <h1>Delhi Govt Clarifies GST: 5% Rate on Fertilizers Used for Agriculture, 18% for Non-Agricultural Use Under Chapter 31.</h1> The circular from the Government of the National Capital Territory of Delhi clarifies the GST rate applicable to fertilizers used in the manufacture of other fertilizers. Simple fertilizers, such as those classified under Chapter 31 of the Customs Tariff Act, 1975, when used in creating complex fertilizers for agricultural purposes, are eligible for a concessional GST rate of 5%. This aligns with the pre-GST tax structure, where a similar concessional rate was applied. Fertilizers not intended for direct use or manufacturing of agricultural fertilizers attract an 18% GST rate. The clarification ensures that fertilizers used in agriculture benefit from the lower tax rate.
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