GST Rate On Fertilizers

By Agrocart on 06 Jul 2017 | read
  4 0869

The Manufacturer/ seller should classify product based on end purpose regardless of GST Rate. The authorities will surely cross check product nature when your monthly return has lower gst rate.

AGROCART/9894028290


Product NameHSN CodeRate of Tax
Seaweed Extract - Branded
Form: Liquid/Powder/Granule
Conditions:
1. Label should bear Brand which should be registered under Trademark Act.
2. Label should carry the term “Organic Fertilizer” or “Vegetable Fertilizer”
3. Product should contain N or P or K when GST officer analyses in lab.
4. In invoice, Notification no. 1 dated 28/6/17 vide serial no. 182 in schedule (i) should be mentioned.
5. If possible, mention HS Code on label.
310100995%
Seaweed Extract – Unbranded
Any form / Any size
3101009918%
Amino Acid - Branded
( Vegetable / Animal Origin)
Form: Liquid / Powder / Granules
Other Name : Protein Hydrolysate
Conditions:
1. Brand should be registered under TM act.
2. Label Should carry the term “ Organic Fertilizer”
3. In composition, mention Amino Acid derived from Plant / Animal origin.
4. Product should contain Nitrogen which is constituent of amino acid. When GST officer analyses, it should contain the same.
6. In invoice, Notification no. 1 dated 28/6/17 vide serial no. 182 in schedule (i) should be mentioned.
5. If possible, mention HS code on Label.
310100995%
Amino Acid – Branded
( Casein / Human hair / any other origin)
3105909018%
Amino Acid – Unbranded
(Vegetable/ Animal Origin)
Condition:
It was must to classify under 31.01when product was sourced from animal or plant origin. Because subsequenlty, further formulator or repacker will get benefit 5% of GST when branding.
3101009918%
Amino Acid- Unbranded
( Other than Animal / Vegetable Origin )
When you classify under 31059090, further formulator or repacker cannot claim under 3101 because of other source of origin.
3105909018%
Potassium Humate
Any form – whether branded or unbranded
As humate was mineral based fertilizer, we cannot classify under 3101 ( vegetable/ animal fertilizer) @ 5%. We can argue that the term “Organic Fertilizer” was mentioned in 3101 under notification no.1 dated 28/June/2017 vide serial no.182 in schedule (i). But it won’t be applicable as Chapter note has to be referred under Customs Act 1975 which was detailed under explanantion no. IV ( page no.74)
3105909018%
Fulvic Acid / Potassium Fulvate
Any Form – whether branded or unbranded
3105909018%
Sodium Humate
Any Form – Whether Branded or Unbranded
3824909018%
Humic Acid
Any Form – Whether Branded or Unbranded
3824909018%
Micronutrients
1. Zinc Sulphate Heptahydrate
2. Manganese Sulphate
3. Borax (Sodium Tetraborate)
4. Copper Sulphate (CuSO4.5H2O)
5. Ferrous Sulphate
6. Ammonium Molybdate
7. Zinc EDTA
8. Fe EDTA
9. Zinc Sulphate Mono
10.Magnesium Sulphate
11.Boric Acid
12.Disodium Octaborate
13.Disodium Tetra borate
14.Zinc Oxide Suspension Concentrate
15.Borax Anhydrous
16. Periodically check 1 (f) of schedule I of FCO
Conditions:
1. Seller should registered under FCO Act.
2. They should mention in invoice “ As per Notification no.1 dated 28/6/17 vide serial no.56 in schedule (ii)”
2833299012%
Micronutrient Mixture
( Chelated / Sulphate Based)
2833299018%
Water Soluble Fertilizers
Condition:
1. Mention in Invoice “ As per Notification no. 1 dated 28/06/17 vide serial no. 182D of Schedule I “
310590905%
Liquid NPK Fertilizer
If registered under FCO
Condition:
Mention in Invoice “ As per Notification no. 1 dated 28/06/17 vide serial no. 182D of Schedule I “
310590905%
Liquid NPK Fertilizer
If not registered under FCO
3105909018%
Organic Manure – Unbranded
Condition:
1. Only Organic manure which was under schedule (IV) of FCO Act will qualify such as City Compost, Vermi compost, Phosphate Rich Organic Manure, Press Mud.
2. Mention Organic Manure clearly on bag .
3. UNDER YOUR OWN RISK: Apart from scheduled products of FCO Act, if you having organic manure, the product should really decomposed and should not added with any other additives or nutrients. It should be registered under NPOP certification as Organic.
4. No Service tax applicable by transport agency under Road or Rail for Transportation of Organic Manure.
31010099Nil
Organic Manure – Branded
Condition:
1. Brand should be registered under TM Act.
2. Only Organic manure which was under schedule (IV) of FCO Act will qualify such as City Compost, Vermi compost, Phosphate Rich Organic Manure, Press Mud.
3. Mention Organic Manure clearly on bag.
4. UNDER YOUR OWN RISK: Apart from scheduled products of FCO Act, if you having organic manure, the product should really decomposed and should not added with any other additives or nutrients. It should be registered under NPOP certification as Organic.
5. No Service tax applicable by transport agency under Road or Rail for Transportation of Organic Manure.
310100995%
CMS Granules
(without NPK)
3824909018%
CMS Granules
(with N or P or K )
It is better to classify your CMS granule under 3105 if it has N or P or K. Because GST council may anytime lower GST rate for 3105.
3105909018%
Soil Conditioner
With N or P or K
It is better to classify your soil conditioner under 3105 if it has N or P or K. BecauseGST council may anytime lower GST rate for 3105
3105909018%
Soil Conditioner
Without NPK
3824909018%
Gibberallic Acid
Condition:
1. Should be registered under CIB.
2. Should mention Notification no.1 dated 28/6/2017 vide serial no.59 in schedule (ii)
2932209012%
Brassinolide / Triacontanol / IAA/ IBA
NATCA / DA6 / Sodium Nitrophenolate
6BA / All other PGRS
3808934018%
Biostimulant liquid3808934018%
All type of Spreading Agent/ Emulsifier /Surfactant
Whether Ionic or Nonionic or Silicone base
3402111028%
Hydrogel39069090 Or 3824909018%
Neem Oil
Bulk Pack with intended for Industrial use
151590205%
Neem Oil
Bulk Pack / Retail Pack with end purpose as Pesticide or Plant Growth
3808991018%
Bio Pesticides
Whether under Schedule of Insecticide act or not
3808991018%
Herbal Pesticides
Bio Miticide / Bio Larvicide / Bio Funigicide
3808991018%
Bentonite Sulphur250300905%
Gypsum252010905%
Bacterimycin / Antiviral products3808991018%
Fish Oil ( sulphonated)340290205%
Fish Oil ( unrefined)1504201012%
Dipping Oil3824903418%
Bio Fertilizers3105909018%
Neem Cake / Castor cake –
For Poultry/ Aqua/Cattle feed
23069018NIL
Neem Cake / Castor Cake – For Agri Use3105909018%
 

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