GST Exemption for Fertilizers and Soil in Bio Centers Not Covered Under Notification No. 2/2017.

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....The Applicant wants to know whether supply of materials like fertilisers, soil and sand for use of bio centers are exempted under GST. However, there is no specific exemption for supply of materials like fertilisers, soil and sand for use of bio centers as per notification No.2/2017 - AAR....