KST Notification No.FD 48 CSL 2017- Reducing Rate of Tax on Fertilizers. - 18/2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (18/2017) No. FD 48 CSL 2017, Bengaluru, dated: 01-07-2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) , the Government of Karnataka, on the recommendations of the Council, hereby makes the following amendments to the Notification No. FD 48 CSL 2017 (1/2017), dated the 29-06-2017 published in the Karnataka Gazette, Extraordinary No.591 in Part IVA, dated 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 potaeoium; 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 Karnataka, K.S. PADMAVATHI Under Secretary to Government, Finance Department (C.T.-1).