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[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.18/2017-Central Tax (Rate)

New Delhi, the 30th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the
Central Goods and Services Tax Act, 2017 (12 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-
Central 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. 673(E) dated the 28th
June, 2017, namely:-

2. In the said notification,-

(i) in Schedule I – 2.5%, 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 – 6%, 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
notifications no 18 2017 central tax rate | iKargos