Circulars

54/28/2018-GST: Simple fertilizers, such as MOP (Murate of Potash) is classifiable under Chapter 31,

1022/10/2016-Cx: If micronutrient is a separate chemically defined compound, it will be classifiable under Chapter 28/29. Otherwise classifiable in accordance with Note 8 to Chapter 31.

392/25/98-Cx: If micronutrient is a separate chemically defined compound, as such, it will be classifiable under Chapter 28/29. Otherwise it will be classifiable in accordance with Note 8 to Chapter 31.