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        GST on fertilizer grade phosphoric acid placed under concessional rate by recent integrated tax notification, altering tax treatment. Imposition of GST at a concessional rate on fertilizer grade phosphoric acid is effected by an integrated tax (rate) notification placing the product in Schedule I and prescribing a five percent rate from the notification's effective date.
                          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 fertilizer grade phosphoric acid placed under concessional rate by recent integrated tax notification, altering tax treatment.

                                Imposition of GST at a concessional rate on fertilizer grade phosphoric acid is effected by an integrated tax (rate) notification placing the product in Schedule I and prescribing a five percent rate from the notification's effective date.


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