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of <h1>Goa's Tax Department Clarifies 5% GST Rate for Imported Fertilizers Under Chapter 31 for Agricultural Use.</h1> The circular issued by the Government of Goa's Department of Commercial Taxes clarifies the GST rate applicable to imported fertilizers used in manufacturing other fertilizers. It states that fertilizers classified under Chapter 31 of the Customs Tariff Act, 1975, which are used directly as fertilizers or in producing complex fertilizers for agricultural purposes, are subject to a 5% GST rate. This rate applies to items under headings 3102, 3103, 3104, and 3105, unless they are clearly not intended for use as fertilizers, in which case an 18% GST rate is applied. The circular aligns with pre-GST tax structures and aims to maintain a concessional GST rate for fertilizers used in agriculture.
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