GST on fertilisers: classification determines tax treatment; packaged and multi nutrient products taxed while inputs for manufacture attract a lower rate. Mineral or chemical fertilisers containing two or three of nitrogen, phosphorus and potassium, other fertilisers, and goods in tablet form or in packages not exceeding ten kilograms that are not to be used as fertilisers are classified under Schedule 3 and attract the prescribed GST; supplies of fertilisers used as inputs for manufacture of other fertilisers are subject to a distinct lower GST rate per the cited circular.