GST on fertilisers: mineral and chemical nitrogenous fertilizers treated at reduced rate, including supplies for manufacturing other fertilizers. Classification of mineral or chemical nitrogenous fertilisers at a reduced GST rate applies to fertilisers used as such and excludes items not intended as fertilisers; supplies of fertilisers for use in the manufacture of other fertilisers are likewise classified at the reduced rate, per the referenced circular and notification.
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 fertilisers: mineral and chemical nitrogenous fertilizers treated at reduced rate, including supplies for manufacturing other fertilizers.
Classification of mineral or chemical nitrogenous fertilisers at a reduced GST rate applies to fertilisers used as such and excludes items not intended as fertilisers; supplies of fertilisers for use in the manufacture of other fertilisers are likewise classified at the reduced rate, per the referenced circular and notification.
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