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

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....onal Commissioner of State Taxes and Excise, South Zone, Shimla-9, H.P. 2. The Deputy Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad NZ/ SZ/ CZ. 3. The Asstt. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissio....

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....acturing of complex fertilizers. However, certain fertilizers and similar goods falling under this Chapter may be used for individual purposes like use of molten urea for manufacture of melamine and urea used in manufacturing of urea-formaldehyde resins or organic synthesis. 2.2 In the pre-GST regime, the concessional duty rate was prescribed for fertilizers falling under Chapter 31 of the Tari....

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....rtilizers, attract 5% GST [S. No. 182A to 182D of the First schedule to the notification No.1/2017-State Tax (Rate) dated 30.06.2017]. However, the fertilizers items falling under the above mentioned headings, which are clearly not to be used as fertilizer attract 18% GST [S. No. 42 to 45 of the III schedule to the notification No. 1/2017 State Tax (Rate)]. The intention has been to provide conces....