GST rate adjustment: specified fertilisers moved into a lower tax schedule while certain items are removed from a higher schedule. The notification inserts four tariff entries into Schedule I to place specified mineral or chemical fertilisers-nitrogenous, phosphatic, potassic and mixed/other forms including tablet or small-package presentations-into the lower tax schedule, and omits four entries from Schedule II, removing those goods from the higher-rate list; issued under the Tamil Nadu GST Act and effective from the first day of the stated month.
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 adjustment: specified fertilisers moved into a lower tax schedule while certain items are removed from a higher schedule.
The notification inserts four tariff entries into Schedule I to place specified mineral or chemical fertilisers-nitrogenous, phosphatic, potassic and mixed/other forms including tablet or small-package presentations-into the lower tax schedule, and omits four entries from Schedule II, removing those goods from the higher-rate list; issued under the Tamil Nadu GST Act and effective from the first day of the stated month.
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