GST classification change: Notification amends schedules to add fertiliser tariff headings, modify descriptions and omit specified entries. The notification amends Andhra Pradesh GST rate schedules by revising a chapter reference, inserting tariff entries for mineral and chemical fertilisers under chapters 3102-3105 (covering nitrogenous, phosphatic, potassic and mixed fertilisers and certain packaged forms), omitting specified entries from Schedule II, and altering Schedule III descriptions to narrow a fertiliser entry to goods 'which are clearly not to be used as fertilizers' and to revise the spectacles-related description. The amendments take effect from 1 July 2017.
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GST classification change: Notification amends schedules to add fertiliser tariff headings, modify descriptions and omit specified entries.
The notification amends Andhra Pradesh GST rate schedules by revising a chapter reference, inserting tariff entries for mineral and chemical fertilisers under chapters 3102-3105 (covering nitrogenous, phosphatic, potassic and mixed fertilisers and certain packaged forms), omitting specified entries from Schedule II, and altering Schedule III descriptions to narrow a fertiliser entry to goods "which are clearly not to be used as fertilizers" and to revise the spectacles-related description. The amendments take effect from 1 July 2017.
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