Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg.

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.... Dated: 31/08/2018 CIRCULAR NO. 16/2018-GST (Ref .Circular No. 54/28/2018-GST of Central Tax) Subject: Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg. References have been received regarding a clarification as to whether simple fertilizers, such as MOP (Murate of Potash) classified under Chapter 31,and supplied for use in manu....

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....otification No. 12/2012-Central Excise). This concessional rate was applied to goods falling under Chapter 31 which are clearly to be used directly as fertilizers or in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product. 3. In the GST regime, tax structure on fertilizers has been prescribed on the lines of pre-GST tax incidence. The wording of....