Exemption of IGST on assessable value exceeding Pool Issue Price for imported urea sold to fertilizer marketing entities. Exempts the Integrated Goods and Services Tax on urea sold by the Ministry/Department of Fertilizers to Fertilizer Marketing Entities on high sea sale basis to the extent the IGST exceeds the amount computed over the sale value (the Pool Issue Price), treating that price as the baseline for tax calculation and thereby removing IGST liability on the assessable value in excess of that baseline.