| 3105 |
w.e.f. 1 May 2022- BCD against tariff item 3105 10 00, the entry substituted by “7.5%”
[Clause 98(b) of Finance Act 2022]
|
| Basic Duty exemption on Diammonium phosphate, for use as manure or for the production of complex fertilisers falling under sub-heading 3105 30 00 by SNo(228) in Ntfn 50-Customs/2017 dated 30.06.2017
|
| IGST in this Heading |
| 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
[SNo 182D in Sch I of Ntfn 01-IGST/28.06.2017] |
| 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
[SNo 45 in Sch III of Ntfn 01-IGST/28.06.2017]
|
| SWS exempted on goods in tariff items 3105 02 00, 3105 30 00, 3105 40 00, 3105 51, 3105 59 00, 3105 60 00, 3105 90 [SNo. 1 of 11/02.02.2018] |
| Classification: Other Fertilizers in 3105 [1022-CBEC/06.04.2016 (DINDEX Code 6730)]. |
