Subject
Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate.
Content
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 manufacturing of a complex fertilizer, are entitled to the concessional GST rate of 5%, as applicable in general to fertilizers (i.e. fertilizers which are cleared to be used as fertilizers). 2.1 The matter ha…