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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%

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

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Important Keyword: GST, CGST, IGST, SGST, Section 9(1) CGST Act 2017, F.No.354/117/2017-TRU, Notification No. 18/2017 – Central Tax (Rate), Notification No.1/2017- Central Tax (Rate).

[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)

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)
“182A3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B3103Mineral or chemical fertilizers, phosphatic, other than those which are  clearly not to be used as fertilizers
182C3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D3105Mineral 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”;
  • in Schedule II – 6%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted.
  • This notification shall come into force with effect from the 1st day of July, 2017.

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 21/2017- Central Tax (Rate): Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

Web Stories: Notification No. 21/2017- Central Tax (Rate): Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000986/ENG/Notifications

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