GST classification for phosphatic fertilisers subject to notified concessional rate, including supplies used in manufacture. Mineral or chemical phosphatic fertilisers listed in Schedule 1 are subject to the notified concessional GST rate, excluding items not intended as fertilisers. The concessional treatment also covers supplies of these fertilisers when supplied for use as inputs in the manufacture of other fertilisers, as clarified in Circular No. 54/28/2018 GST; the entry was inserted by the Central Tax rate notification.