State GST on fertilizers reclassified to a lower rate, moving specified fertilizer types into the reduced-rate schedule and removing prior entries. The Government amended the Puducherry GST rate notification to transfer specific mineral and chemical fertilizers (nitrogenous, phosphatic, potassic, and mixed or packaged forms) into the reduced-rate schedule and to omit their entries from the higher-rate schedule; the change is made under section 9(1) of the Puducherry GST Act, 2017 and is deemed to be effective from an earlier commencement date.
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Provisions expressly mentioned in the judgment/order text.
State GST on fertilizers reclassified to a lower rate, moving specified fertilizer types into the reduced-rate schedule and removing prior entries.
The Government amended the Puducherry GST rate notification to transfer specific mineral and chemical fertilizers (nitrogenous, phosphatic, potassic, and mixed or packaged forms) into the reduced-rate schedule and to omit their entries from the higher-rate schedule; the change is made under section 9(1) of the Puducherry GST Act, 2017 and is deemed to be effective from an earlier commencement date.
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