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Notification No. 18/2017 – Central Tax (Rate) Explained

by Shakshi Bharti | Apr 28, 2024 | GST, 2017 Notifications, Central Tax (Rate) 2017 Notifications, Notifications | 0 comments

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Important Keyword: GST fertilizer rate India, fertilizer GST 5%, notification 18/2017 GST, agriculture GST India, GST Chapter 31 fertilizers,

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[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 30th June, 2017

Notification No. 18/2017 - Central Tax (Rate): Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilizers from 6% to 2.5% and Integrated Tax rate on fertilizers from 12% to 5%

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017- Central Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E) dated the 28th June, 2017, namely:-

In the said notification,-

in Schedule I – 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(1)	(2)	(3)
“182A	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B	3103	Mineral or chemical fertilizers, phosphatic, other than those which are clearly not to be used as fertilizers
182C	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D	3105	Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;