GST classification of nitrogenous fertilisers impacts treatment for manufacture supplies and attracts differing tax rates. Mineral and chemical nitrogenous fertilisers not intended for use as fertilisers attract GST at the standard 18% rate until 21-09-2025; supplies of fertilisers for use in the manufacture of other fertilisers are clarified to attract the lower 5% rate per Circular No. 54/28/2018-GST, and a corrigendum dated 30-06-2017 corrected the schedule entry.