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of <h1>Himachal Pradesh Clarifies 5% GST Rate on Fertilizers for Agriculture; Non-agricultural Use Attracts 18% GST.</h1> The circular from the Himachal Pradesh Excise and Taxation Department clarifies the GST rate applicable to fertilizers used in manufacturing other fertilizers. Fertilizers classified under Chapter 31 of the Customs Tariff Act, 1975, when used directly or in producing complex fertilizers for agricultural purposes, are subject to a 5% GST rate. This aligns with the pre-GST regime's concessional duty rate. However, fertilizers not intended for such use attract an 18% GST rate. The circular, effective from August 9, 2018, aims to ensure clarity in tax application on fertilizers and invites feedback on implementation challenges.
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