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GST - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Bio Fertilizer - rate of GST - Bio-Fertilizers, other than those ...


Bio-fertilizers without brand in non-unit containers have NIL GST; branded unit packs attract 5% GST.

July 16, 2018

Case Laws     GST     AAR

Bio Fertilizer - rate of GST - Bio-Fertilizers, other than those put up in Unit Container and bearing a brand name will covered under Schedule I of rate of GST on Goods and would attracts NIL rate of duty and if the Bio-Fertiliser is put up in Unit Container and bears a brand name, it would be taxable under GST @ 5%.

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