| HS | Description | Percentage |
|---|---|---|
| 3101 |
All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 3102 |
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 3103 |
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 3104 |
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 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 |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 3102 |
Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 3103 |
Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 3104 |
Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 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, which are clearly not to be used as fertilizers |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 3101 |
All goods and organic manure other than those put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |