Notification under section 9(1) of the Rajasthan Goods and Services Tax Act, 2017 regarding reduction in the rate of State Tax, on fertilisers from 6% to 2.5%. - F.No.12(56)FD/Tax/2017-62 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 1st, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) , the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the State Government Notification No. F.12(56)FD/Tax/2017-Pt-I-40, dated the 29th 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. This notification shall come into force with immediate effect. [F.12(56)FD/Tax/2017-62] By Order of the Governor, (Shankar Lal Kumawat) Joint Secretary to the Government