[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No.16/2017-Integrated Tax (Rate)

 

New Delhi, the 30th June, 2017

 

G.S.R.     (E).- 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.1/2017Integrated 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,-

 

  1. 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.

 

[F.No.354/117/2017-TRU]

 

 

(Mohit Tewari)

Under Secretary to the Government of India