CGST Circular on Classification Of Fertilizers Supplied For Use In Manufacture Of Other Fertilizers At 5 Per Cent GST Rate

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CLASSIFICATION OF FERTILIZERS SUPPLIED FOR USE IN MANUFACTURE OF OTHER FERTILIZERS AT 5 PER CENT GST RATE CIRCULAR NO.54/28/2018-GST [F.NO.354/255/2018-TRU (PART-2)],┬áDATED 9-8-2018 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…

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