GST rate amendment for fertilisers updates tariff classifications and removes prior six percent schedule entries. The State GST rate notification inserts four tariff headings for mineral and chemical fertilisers-nitrogenous, phosphatic, potassic and mixed/other fertilisers-excluding goods clearly not for use as fertilisers and covering certain packaged or tablet forms; and omits four serial entries from Schedule II that attracted the six percent state tax rate, with the amendments taking effect from the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment for fertilisers updates tariff classifications and removes prior six percent schedule entries.
The State GST rate notification inserts four tariff headings for mineral and chemical fertilisers-nitrogenous, phosphatic, potassic and mixed/other fertilisers-excluding goods clearly not for use as fertilisers and covering certain packaged or tablet forms; and omits four serial entries from Schedule II that attracted the six percent state tax rate, with the amendments taking effect from the notification's commencement date.
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