State tax on fertilisers rate reduction effects GST schedule amendments and backdated applicability effective from earlier fiscal period. The Government amended the Kerala GST notification to insert four tariff entries covering nitrogenous, phosphatic, potassic and mixed/other mineral or chemical fertilisers into the lower-rate schedule and omitted the corresponding entries from the higher-rate schedule; the amendment is effective from 1 July 2017 and was made under the Kerala GST Ordinance on the recommendation of the GST Council.
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State tax on fertilisers rate reduction effects GST schedule amendments and backdated applicability effective from earlier fiscal period.
The Government amended the Kerala GST notification to insert four tariff entries covering nitrogenous, phosphatic, potassic and mixed/other mineral or chemical fertilisers into the lower-rate schedule and omitted the corresponding entries from the higher-rate schedule; the amendment is effective from 1 July 2017 and was made under the Kerala GST Ordinance on the recommendation of the GST Council.
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