GST on specified nitrogenous mineral or chemical fertilisers applies to supplies not intended for use as fertilizers. Mineral or chemical nitrogenous fertilisers clearly not intended for use as fertilizers are classified under Schedule II and subject to GST at the specified rate from the notified effective date, pursuant to the referenced IGST rate notification, affecting their tax treatment on supply, manufacture, and import.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on specified nitrogenous mineral or chemical fertilisers applies to supplies not intended for use as fertilizers.
Mineral or chemical nitrogenous fertilisers clearly not intended for use as fertilizers are classified under Schedule II and subject to GST at the specified rate from the notified effective date, pursuant to the referenced IGST rate notification, affecting their tax treatment on supply, manufacture, and import.
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