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    <description>Fertilizer grade phosphoric acid is classified in the Schedules as a taxable good attracting a reduced GST rate under the relevant Schedule entry; this entry was inserted by notification no. 19/2018 - Integrated Tax (Rate) dated 26-7-2018 with effect from 27-07-2018 and remains the operative basis for the reduced GST treatment until the Schedule expiry.</description>
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