Fertilizer classification: supplies for direct use or for manufacturing complex agricultural fertilizers attract concessional GST rate, others taxed higher. Goods under Chapter 31 used directly as fertilizers, or supplied for use in manufacturing other fertilizers intended for agricultural use, attract the concessional rate under the GST schedule; items 'clearly not to be used as fertilizer' are placed on a higher GST schedule and do not qualify for the concession.
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: supplies for direct use or for manufacturing complex agricultural fertilizers attract concessional GST rate, others taxed higher.
Goods under Chapter 31 used directly as fertilizers, or supplied for use in manufacturing other fertilizers intended for agricultural use, attract the concessional rate under the GST schedule; items "clearly not to be used as fertilizer" are placed on a higher GST schedule and do not qualify for the concession.
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