GST rate amendment adds specific fertiliser classifications to the lower rate schedule and omits certain items from the higher schedule. An amendment to the State GST notification inserts specific tariff entries for mineral and chemical fertilisers into the lower rated Schedule I, clarifying their inclusion except where goods are expressly not for use as fertilisers, and omits four entries from the higher rated Schedule II; the state government implements these schedule changes by notification under its statutory powers, effective from the first day of July.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds specific fertiliser classifications to the lower rate schedule and omits certain items from the higher schedule.
An amendment to the State GST notification inserts specific tariff entries for mineral and chemical fertilisers into the lower rated Schedule I, clarifying their inclusion except where goods are expressly not for use as fertilisers, and omits four entries from the higher rated Schedule II; the state government implements these schedule changes by notification under its statutory powers, effective from the first day of July.
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