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of <h1>Inorganic chemicals, including fertilizer-grade phosphoric acid, now subject to 18% IGST under amended notification 7/2018.</h1> Goods classified under this schedule are subject to an Integrated Goods and Services Tax (IGST) rate of 18%, with a Central Goods and Services Tax (CGST) and State/Union Territory Goods and Services Tax (SGST/UTGST) each at 9%. This applies to all inorganic chemicals, excluding those listed in exempted goods schedules or other rate schedules, including fertilizer-grade phosphoric acid. The schedule was amended by notification no. 7/2018 on January 25, 2018, to include fertilizer-grade phosphoric acid, which was not previously specified.
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