Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg.
16/2018 Dated:- 31-8-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
(POLICY BRANCH)
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002
No.F.3 (66)/Policy-GST/2017/ 531-36
Dated: 31/08/2018
CIRCULAR NO. 16/2018-GST
(Ref .Circular No. 54/28/2018-GST of Central Tax)
Subject: Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg.
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
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ing under Chapter 31 of the Tariff (notification No. 12/2012-Central Excise). This concessional rate was applied to goods falling under Chapter 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. 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 31
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