Concessional GST on fertilizers supplied for direct use or as inputs for complex agricultural fertilizers applies under specified rate provisions. Fertilizers under Chapter 31 headings 3102-3105 supplied for direct agricultural use or as inputs to manufacture complex fertilizers for soil or crop use attract the concessional GST rate; items under those headings clearly not intended as fertilizers do not qualify for the concession and attract the higher rate.
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.
Concessional GST on fertilizers supplied for direct use or as inputs for complex agricultural fertilizers applies under specified rate provisions.
Fertilizers under Chapter 31 headings 3102-3105 supplied for direct agricultural use or as inputs to manufacture complex fertilizers for soil or crop use attract the concessional GST rate; items under those headings clearly not intended as fertilizers do not qualify for the concession and attract the higher rate.
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