Tax schedule amendment adds fertilizer grade phosphoric acid to reduced SGST rate list, altering state GST applicability. Corrigendum inserts the entry '57B 2809 Fertilizer grade phosphoric acid' into Schedule II at Sl (iv), placing the product in the 6% SGST category, and declares the amendment retrospectively effective from 25th January, 2018, thereby modifying the earlier Finance (Taxation) Department notification.
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Tax schedule amendment adds fertilizer grade phosphoric acid to reduced SGST rate list, altering state GST applicability.
Corrigendum inserts the entry "57B 2809 Fertilizer grade phosphoric acid" into Schedule II at Sl (iv), placing the product in the 6% SGST category, and declares the amendment retrospectively effective from 25th January, 2018, thereby modifying the earlier Finance (Taxation) Department notification.
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