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    <title>Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate.</title>
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    <description>Goods under Chapter 31 used directly as fertilizers, or supplied for use in manufacturing other fertilizers intended for agricultural use, attract the concessional rate under the GST schedule; items &quot;clearly not to be used as fertilizer&quot; are placed on a higher GST schedule and do not qualify for the concession.</description>
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      <description>Goods under Chapter 31 used directly as fertilizers, or supplied for use in manufacturing other fertilizers intended for agricultural use, attract the concessional rate under the GST schedule; items &quot;clearly not to be used as fertilizer&quot; are placed on a higher GST schedule and do not qualify for the concession.</description>
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