Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate.
13/2018 Dated:- 13-8-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 13/2018
DATED: 13.08.2018
Subject: Classification of imported fertilizers used in the manufacture of other fertilizers at 5% GST rate.
References have been received regarding a clarification as to whether simple fertilizers, such as MOP (Muriate of Potash) classified under Chapter 31, imported for the purpose of manufacturing of a complex fertilizer, are entitled to the concessional GST rate of 5% as applicable in general to the fertilizers (i.e. fertilizers whi
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pter 31 which are clearly to be used directly as fertilizers or in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.
3. In the GST regime, tax structure on fertilizers has been prescribed on the lines of pre-GST tax incidence. The wording of the GST notification is similar to the central excise notification except certain changes to meet the requirements of GST. Thus, changes were necessitated as GST applies on the supply of goods while central excise duty was applicable on manufacture of goods. Accordingly, fertilizers falling under heading 3102, 3103, 3104 and 3105, other than those which are clearly not to be used as fertilizers, attract 5% GST [S. No. 182A to 182D of the First sched
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