GST – States – 15/2018-GST – Dated:- 20-8-2018 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 15/2018-GST Dated Dispur the 20th August, 2018. Sub : Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg. No. CT/GST-15/2017/168.- 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 has been examined. Chapter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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. These changes were necessitated as GST is applicable 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. 1/2017- (Rate) [FTX.56/2017/14 dated 29.06.2017]. H
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =