Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg.
54\/28\/2018 Dated:- 9-8-2018 CGST – Circulars \/ Ordes
GST
Circular No. 54\/28\/2018-GST
\nF. No. 354\/255\/2018-TRU (Part-2)
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\n(Tax Research Unit)
\nNorth Block, New Delhi
\nDated, 9th August, 2018
\nTo
\nPrincipal Chief Commissioners\/Principal Directors General,
\nChief Commissioners\/Directors General,
\nPrincipal Commissioners\/Commissioners,
\nAll under CBIC.
\nMadam\/Sir,
\nSubject: Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate- reg.
\nReferences have been received regarding a clarification as to whether simple fertilizer<\/p>\n
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\n2.2 In the pre-GST regime, the concessional duty rate was prescribed for fertilizers falling 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.
\n3. 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 ex<\/p>\n
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