GST rate amendment adds fertiliser classifications to the lower-rate schedule and omits certain items from the higher-rate schedule. The State Government amends Notification No.1/2017-State Tax (Rate) by inserting mineral and chemical fertiliser classifications (nitrogenous, phosphatic, potassic, and mixed/other fertilisers, including certain packaged forms) into the lower-rate schedule and omitting four serial entries from the higher-rate schedule; the amendment is declared effective from the first day of July.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds fertiliser classifications to the lower-rate schedule and omits certain items from the higher-rate schedule.
The State Government amends Notification No.1/2017-State Tax (Rate) by inserting mineral and chemical fertiliser classifications (nitrogenous, phosphatic, potassic, and mixed/other fertilisers, including certain packaged forms) into the lower-rate schedule and omitting four serial entries from the higher-rate schedule; the amendment is declared effective from the first day of July.
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