3103 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% or CGST @ 2.5% + SGST / UTGST @ 2.5%

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers Clarification Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate. [ See Circular No. 54/28/2018-GST dated 09.08.2018 ] ***************** Notes: 1. Inserted vide notification no. 18/2017 Central Tax (rate) dated 30-6-2017