https://www.taxtmi.com/caselaws?id=385025 The ruling in this case determines that when exporting 'single super phosphate' (SSP), the Applicant should pay IGST at 18% under Sl No. 43 of Schedule III of the relevant Notification if opting for a refund as per section 16(3)(b) of the IGST Act. The ruling clarifies that SSP exported for non-fertiliser use outside India falls under the 18% tax rate, while if used as a fertiliser, it is taxable at 5%. This decision remains valid unless declared void under the provisions of the GST Act. en-us Mon, 26 Aug 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385025 The ruling in this case determines that when exporting 'single super phosphate' (SSP), the Applicant should pay IGST at 18% under Sl No. 43 of Schedule III of the relevant Notification if opting for a refund as per section 16(3)(b) of the IGST Act. The ruling clarifies that SSP exported for non-fertiliser use outside India falls under the 18% tax rate, while if used as a fertiliser, it is taxable at 5%. This decision remains valid unless declared void under the provisions of the GST Act. Case-Laws GST Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385025