GST rate classification change for fertilisers places specified mineral and chemical fertilisers into a lower state tax bracket and omits prior higher-rate entries. Amendment inserts specified mineral and chemical fertilisers-including nitrogenous, phosphatic, potassic, multi-nutrient and small packaged/tableted forms, excluding goods clearly not for use as fertilisers-into the lower-rate State tax schedule and omits four entries from the higher-rate schedule, thereby reclassifying certain fertiliser goods; the change is made under State GST powers and takes effect from the commencement date stated in the notification.
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 rate classification change for fertilisers places specified mineral and chemical fertilisers into a lower state tax bracket and omits prior higher-rate entries.
Amendment inserts specified mineral and chemical fertilisers-including nitrogenous, phosphatic, potassic, multi-nutrient and small packaged/tableted forms, excluding goods clearly not for use as fertilisers-into the lower-rate State tax schedule and omits four entries from the higher-rate schedule, thereby reclassifying certain fertiliser goods; the change is made under State GST powers and takes effect from the commencement date stated in the notification.
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