Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate.

Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate. https://www.taxtmi.com/circulars?id=57336 Fertilizers falling under Chapter 31 supplied for direct use as fertilizers, or supplied for use in manufacturing other complex fertilizers intended for agricultural (soil or crop) use, qualify for the concessional IGST rate; items "clearly not to be used as fertilizers" remain outside concessional treatment. The circular is clarificatory and implementation issues should be reported to the Commissioner. en-us Mon, 20 Aug 2018 00:00:00 +0530 Thu, 30 Aug 2018 16:26:00 +0530 TaxTMI RSS Generator Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate. https://www.taxtmi.com/circulars?id=57336 Fertilizers falling under Chapter 31 supplied for direct use as fertilizers, or supplied for use in manufacturing other complex fertilizers intended for agricultural (soil or crop) use, qualify for the concessional IGST rate; items "clearly not to be used as fertilizers" remain outside concessional treatment. The circular is clarificatory and implementation issues should be reported to the Commissioner. Circulars GST - States Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57336