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

India Cuts GST Rates on Fertilizers: Central and UT Tax Down to 2.5%, Integrated Tax to 5.

The Government of India, through the Ministry of Finance, has amended the Central Goods and Services Tax Act, 2017, to reduce the tax rates on fertilizers. The Central Tax and Union Territory Tax on fertilizers are reduced from 6% to 2.5%, while the Integrated Tax rate is reduced from 12% to 5%. These changes are reflected in the updated notification, which inserts new entries for various types of mineral or chemical fertilizers in Schedule I at a 2.5% rate and removes corresponding entries from Schedule II. The notification is effective from July 1, 2017.