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

Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg. https://www.taxtmi.com/circulars?id=57435 Fertilizers falling under Chapter 31 that are supplied for direct agricultural use or for use in manufacturing other complex soil or crop fertilizers attract the concessional GST rate, including where they are used via intermediate products; fertilizers from the same headings that are clearly not intended for fertilizer use attract the higher rate. The distinction is based on end use rather than tariff classification alone. en-us Fri, 31 Aug 2018 00:00:00 +0530 Wed, 19 Sep 2018 18:49:00 +0530 TaxTMI RSS Generator Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg. https://www.taxtmi.com/circulars?id=57435 Fertilizers falling under Chapter 31 that are supplied for direct agricultural use or for use in manufacturing other complex soil or crop fertilizers attract the concessional GST rate, including where they are used via intermediate products; fertilizers from the same headings that are clearly not intended for fertilizer use attract the higher rate. The distinction is based on end use rather than tariff classification alone. Circulars GST - States Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57435