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        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.

        <h1>GST rate on phosphatic fertilisers clarified; supplies not for use attract standard rate while inputs for manufacture attract concession.</h1> Mineral or chemical phosphatic fertilisers not intended for use as fertilisers are subject to the applicable GST rate under the relevant schedule, while fertilisers supplied as inputs for manufacturing other fertilisers are classified for a concessional GST rate pursuant to the Government circular clarifying that classification and its application.

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