GST rate amendment for fertilisers reclassifies tariff entries and alters applicable tax treatment effective from the stated commencement date. Amendment modifies state GST schedules by inserting four tariff entries in Schedule I to classify various mineral and chemical fertilisers under the lower rate category and omits four entries from Schedule II, thereby reclassifying certain goods between schedules. The notification is issued under the state GST Act and is deemed to have effect from the first day of July, 2017, changing applicable GST rates and compliance treatment through textual insertion and omission in the original notification.
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GST rate amendment for fertilisers reclassifies tariff entries and alters applicable tax treatment effective from the stated commencement date.
Amendment modifies state GST schedules by inserting four tariff entries in Schedule I to classify various mineral and chemical fertilisers under the lower rate category and omits four entries from Schedule II, thereby reclassifying certain goods between schedules. The notification is issued under the state GST Act and is deemed to have effect from the first day of July, 2017, changing applicable GST rates and compliance treatment through textual insertion and omission in the original notification.
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