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of <h1>Fertilizers under Code 3104 Removed from Tax Schedule; Previously Taxed at 12% IGST or 6% CGST and SGST Each.</h1> Goods listed under code 3104, which previously included 'mineral or chemical fertilizers, potassic, other than those clearly not to be used as fertilizers,' are omitted from the schedule. The applicable tax rates were IGST at 12% or a combination of CGST at 6% and SGST/UTGST at 6%. This change was enacted through notification number 18/2017 Central Tax (rate) dated June 30, 2017.
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