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=62380 Fertilizers under Chapter 31 headings 3102-3105 supplied for direct agricultural use or as inputs to manufacture complex fertilizers for soil or crop use attract the concessional GST rate; items under those headings clearly not intended as fertilizers do not qualify for the concession and attract the higher rate. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:21:00 +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=62380 Fertilizers under Chapter 31 headings 3102-3105 supplied for direct agricultural use or as inputs to manufacture complex fertilizers for soil or crop use attract the concessional GST rate; items under those headings clearly not intended as fertilizers do not qualify for the concession and attract the higher rate. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62380