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Single Super Phosphate Exports Subject to 18% IGST Due to Non-Fertilizer Use in India (IGST Act Sec 11(b.

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....Rate of IGST - export of single super phosphate(SSP) - fertilizer - since the SSP being exported is not to be used as fertiliser in India, as the place of supply, according to section 11(b) of the IGST Act, will be the location outside India - IGST rate is 18%....

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