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    <title>TREATMENT OF CENTRAL GOVERNMENT SUBSIDY TO FERTILISER MANUFACTURERS</title>
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    <description>Central subsidy to an SSP fertiliser manufacturer is excluded from taxable value under Section 15(2)(e). One commenter concludes it is an exempt supply and should be reported in GSTR 9 Table 5(D) and in GSTR 9C Table 7(B). Another views the subsidy as &quot;no supply,&quot; but the discussion rejects that label under Schedule III/Section 7 and treats the subsidy as a non taxable supply requiring appropriate reporting.</description>
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      <description>Central subsidy to an SSP fertiliser manufacturer is excluded from taxable value under Section 15(2)(e). One commenter concludes it is an exempt supply and should be reported in GSTR 9 Table 5(D) and in GSTR 9C Table 7(B). Another views the subsidy as &quot;no supply,&quot; but the discussion rejects that label under Schedule III/Section 7 and treats the subsidy as a non taxable supply requiring appropriate reporting.</description>
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