https://www.taxtmi.com/circulars?id=70901 Fertilizers classified under Chapter 31 receive concessional GST when supplied for direct agricultural use or as inputs in manufacturing complex fertilizers used as soil or crop fertilizers. Simple fertilizers, including muriate of potash, supplied for such manufacture remain eligible for the lower rate. Fertilizers under headings 3102, 3103, 3104 and 3105 are excluded only where clearly intended for non-fertilizer uses, such as melamine production, resin manufacture or organic synthesis. en-us Thu, 09 Aug 2018 00:00:00 +0530 Sat, 22 Aug 2026 11:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70901 Fertilizers classified under Chapter 31 receive concessional GST when supplied for direct agricultural use or as inputs in manufacturing complex fertilizers used as soil or crop fertilizers. Simple fertilizers, including muriate of potash, supplied for such manufacture remain eligible for the lower rate. Fertilizers under headings 3102, 3103, 3104 and 3105 are excluded only where clearly intended for non-fertilizer uses, such as melamine production, resin manufacture or organic synthesis. Circulars GST - States Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70901