GST rate on phosphatic mineral and chemical fertilisers increased to a specified concessional rate, effective from the notified implementation date. Levy of GST at 5% applies to mineral or chemical fertilisers of a phosphatic nature under Schedule I, excluding items clearly not for use as fertilizers; implementation follows Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 which specifies the rate and effective commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate on phosphatic mineral and chemical fertilisers increased to a specified concessional rate, effective from the notified implementation date.
Levy of GST at 5% applies to mineral or chemical fertilisers of a phosphatic nature under Schedule I, excluding items clearly not for use as fertilizers; implementation follows Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 which specifies the rate and effective commencement date.
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