Ammonium Sulphate GST: 5% for fertilizers (HSN 310221), 18% for non-fertilizer uses.

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....Classification of goods - ‘Ammonium Sulphate’ is classifiable at HSN 310221 - GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers) - GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use. - AAR....