GST rate amendment: specified mineral and chemical fertilisers reclassified to lower tax rate; certain items removed from higher-rate schedule The State Government amends the SGST rate notification by inserting four fertiliser-related entries into Schedule I (2.5%) covering mineral and chemical fertilisers (HS headings 3102-3105) and by omitting serial numbers 66-69 from Schedule II (6%). The amendments are effected under the Manipur Goods and Services Tax Act, 2017 and commence on 1 July 2017.
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GST rate amendment: specified mineral and chemical fertilisers reclassified to lower tax rate; certain items removed from higher-rate schedule
The State Government amends the SGST rate notification by inserting four fertiliser-related entries into Schedule I (2.5%) covering mineral and chemical fertilisers (HS headings 3102-3105) and by omitting serial numbers 66-69 from Schedule II (6%). The amendments are effected under the Manipur Goods and Services Tax Act, 2017 and commence on 1 July 2017.
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