Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% - 18/2017 - Central GST (CGST) Rate

Central GST rate reduction on fertilisers prompts insertion of specific tariff entries and omission from higher-rate schedule.

The notification amends the Central GST rate schedules to place specified mineral or chemical fertilisers (nitrogenous, phosphatic, potassic and mixed/other fertilisers, including certain packaged forms) into a lower-rate Schedule and omit their entries from the higher-rate Schedule, under the authority of section 9(1) of the Central Goods and Services Tax Act, 2017, with effect from the commencement date stated in the notification.