Notification of fertilizer Entry after Sr No.182 Schedule-I - 18/2017-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalay, Gandhinagar Dated the 30th June, 2017 Notification No.18/2017-State Tax (Rate) No. (GHN-54)/GST-2017-S.9(1)(4)-TH- In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Gujarat, Finance Department Notification No.1/2017- State Tax (Rate), published vide No. (GHN-31)GST-2017/S.9(1)(1)TH dated the 30th June, 2017 , namely:- 2. In the said notification,- (i) 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 fertilisers, 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 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; other than those which are clearly not to be used as fertilizers ; (ii) in Schedule II 6%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted. 3. This notification shall come into force with effect from the 1st day of July, 2017. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.