Notifying reduction of rate of state tax on fertilizers from 6 per cent to 2.5 per cent - G. O. (P) No. 105/2017/TD - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 105/2017/TD. Dated, Thiruvananthapuram, 30th August, 2017 S. R. O. No. 543/2017.- In exercise of the powers conferred by sub-section (1) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby make the following amendments to the notification issued under G. O. (P) No. 62/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 360/2017 in the Kerala Gazette Extraordinary No. 1350 dated 30th June, 2017, namely:- A MENDMENTS 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 use 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 be deemed to have come into force with effect from the 1st day of July, 2017. By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) As recommended by the Goods and Service Tax Council in its 18th Meeting, the Government has decided to reduce the rate of state tax on fertilizers from 6 per cent to 2.5 per cent. The notification is intended to achieve the above object.