GST – States – 13/2018 – Dated:- 13-8-2018 – 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 which are cleared to be used as fertilizers). 2.1 The matter has been examined. Chapter 31 of the Customs Tarff Act, 1975 covers
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rough 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 schedule to the notification No. 1125-F.T. dated 28.06.2017]. However, the fertilizers items falling under heading which are already
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