GST on specified fertilisers applies under a concessional schedule covering N P K and packaged forms, excluding non-fertiliser uses. GST at 5% applies to mineral and chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium and to other fertilisers; it also covers goods of the chapter in tablets or similar forms or in packages of gross weight not exceeding ten kilograms, but excludes goods that are clearly not to be used as fertilisers.