GST classification updated: specified mineral and chemical fertilisers moved to a lower-rate schedule and certain entries removed, effective July. Amendment inserts four entries placing specified mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed/other fertilisers, including tablets and packages up to ten kilograms) into the lower-rate Schedule I and omits four serial entries from Schedule II; changes are effective from 1 July 2017.
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.
GST classification updated: specified mineral and chemical fertilisers moved to a lower-rate schedule and certain entries removed, effective July.
Amendment inserts four entries placing specified mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed/other fertilisers, including tablets and packages up to ten kilograms) into the lower-rate Schedule I and omits four serial entries from Schedule II; changes are effective from 1 July 2017.
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