3105 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

Mineral or chemical fertilisers containing two or three of the fertilising 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, which are clearly not to be used as fertilizers Clarification Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate. [ See Circular No. 54/28/2018-GST dated 09.08.2018 ]