Integrated Tax Notifications (Rate)

IGST Notification rate 16/2017

Title	Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
Number	16/2017
Date	30-06-2017
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1) In exercise of the powers conferred by sub-section (1) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the notification
of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-
Integrated Tax (Rate), dated the 28th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th
June, 2017, namely:-

2) In the said notification,-

(i) in Schedule I – 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 used 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 – 12%, serial numbers 66, 67, 68 and 69 and the entries relating thereto
shall be omitted.

3) This notification shall come into force with effect from the 1st day of July, 2017.