GST rate on fertilisers revised; applies to multi nutrient and packaged forms under the recent notification. GST imposed at 18 percent on mineral or chemical fertilisers containing two or three of nitrogen, phosphorus and potassium, other fertilisers, and goods in tablet or similar forms or in packages not exceeding ten kilograms when not intended for non fertiliser use, as set out in the cited IGST(Rate) notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate on fertilisers revised; applies to multi nutrient and packaged forms under the recent notification.
GST imposed at 18 percent on mineral or chemical fertilisers containing two or three of nitrogen, phosphorus and potassium, other fertilisers, and goods in tablet or similar forms or in packages not exceeding ten kilograms when not intended for non fertiliser use, as set out in the cited IGST(Rate) notification.
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