1.‘Ammonium Sulphate’ is classifiable at HSN 310221.
2.GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers).
3.GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.
States/UT
Order No. & Date
GUJ/GAAR/R/41/2021 dated- 11/08/2021
Order date
11-08-21
Category
97(2) (a) ( e )
Year
