Goods and Service Tax for sale of fertilizers

 

Rate of GST on Fertilizers

Click here to know GST exempted list

Fertilizers falls under HSN code chapter 31 of GST commodity tariff schedule.  The details about GST rate changes on sale of Fertilizers are being updated here.  The notification changes on exemptions on GST on sale of Fertilizers and other circulars related to GST are updated in this website.

Update on 18th May, 2017: GST rates on goods

 NIL GST RATE;

1. Organic manure, other than put up in unit containers and bearing a brand name

12%GST RATE;

1. Fertilisers, other than those which are clearly not to be used as fertilizers [GST HSN chapter code 31]

  

GST rates on fertilizers reduced to 5% as on 30th June,2017 under HSN chapter 3102,3103,3104 and 3105

 

18%GST RATE;

1. All goods which are clearly not to be used as fertilisers [GST HSN chapter code 31]

 

Amendments on 3rd June, 2017

In Chapter 31, in the 5% rate column, the entries “3101 Organic manure put up in unit containers and bearing a brand name” may be added. [GST HSN chapter code 3101 Organic manure other than put up in unit containers and bearing a brand name is at Nil].  [This was an omission.]

 

Goods and Service Tax for sale of fertilizers

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

According to exports in Fertilizers Industry, even if the lower end is applied to fertilizers, it would be double the existing 6% (excise of 1% and VAT of 5%). A rate higher than even 12% is not ruled out considering that majority of states want standard rate to be higher than 18%.

Some of the items under Fertilizers like Urea is expected to be exempted from GST in India.  The GST exemption list is being published soon by the authorities in India.

 

GST rate payable for goods or service, click here

Click here to know GST exemption list of goods and service

 

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to get Export Order?

GST Registration Guidelines

Learn Imports and Exports business free of cost

Find HSN code of your product.

How to export goods from India?

 

Rate of GST for embroidery, special woven fabrics, tufted textile fabrics

GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles

GST rate tariff for Crocheted fabrics and knitted fabrics

GST for knitted or crocheted clothing accessories, articles of apparels.

Tariff rate of GST for articles of not knitted or not crocheted apparel and clothing

GST rate for made up textile articles, clothing and worn textiles, sets

GST for Gaiters, Footwear parts, gaiter parts, footwear

Interest on delayed payment of tax, CGST Act, 2017

Tax deduction at source, CGST Act, 2017

Transfer of input tax credit, CGST Act

Refund of tax, CGST Act, 2017

Consumer Welfare Fund,CGST Act, 2017

CGST Act, 2017 Self-assessment

IGST Act,2017, Special provision for payment of tax by a supplier

Zero rated supply, IGST Act,2017

Registration procedures and formalities to obtain GSTIN

How to get GSTIN? (Goods and Service Tax Identification Number)

Advantages of registering for GSTIN under Goods and Service Tax Act

Goods and Service Tax (GST), a simple tutorial part 1

Goods and Service Tax (GST), easy understanding part 2

Difference between Indian GST and GST of other countries?

What happens to Economy after introduction of GST

3 major obstacles on Goods and Service Tax implementation (GST)

GST, Frequently asked questions (Goods and Service Tax)

Goods and Service Tax (GST) Frequently asked Questions

Purchase Tax and GST in India

How to register with GST, Goods and Service Tax?

 

How to obtain Phyto sanitary certificate. What is phytosanitary certification

How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS

TYPES OF MARINE INSURANCE POLICIES

Unclean Bill of Lading/Claused bill of lading/foul bill of lading/Dirty Bill of Lading

USDA hold by US customs for import cargo

  Vessel sailing in export business

How to amend measurements in IGM (Import General Manifest) in India

How to amend number of packages in Import General Manifest (IGM)

 

 

 

 The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Goods and Service Tax rate on mineral or chemical fertilizers, nitrogenous

Goods and Service Tax slab on mineral or chemical fertilizers, phosphate

GST slab on animal veg fertilizer, mixed chemically treated

GST slab rate on mineral or chemical fertilizers, potassic

Slab GST on fertilizer, n/un2of3el, fort, fort pack


No GST payable on my product Organic manure, other than put up in unit containers and bearing a brand name


Comments


Deepak : Deepak wish to know,organic manure without brand name, but packed in 1 kg,2 kg bags will be treated under which tax slab, I guess nil?

Rr: I started coirpith organic manure with the name vijaya ka organic manure name. I supply to karnataka. Is it necessary to create gstin.please help me

Dileep Jain: Sir, Pl. show me rate of GSt on Transportation of chemical Phosphates ( Fertilizer's) In service tax is exempt.

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers