Fertilisers

ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS

Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products :

MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS 3102 10 - Urea, whether or not in aqueous solution : 3102 10 10 --- Fertilizer grade, conforming to Standard IS 5406 kg. 10% - 3102 10 90 --- Other kg. 10% - of ammonium sulphate and ammonium nitrate:

Ammonium nitrate, whether or not in aqueous solution

Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances

Double salts and mixtures of calcium nitrate and ammonium nitrate

Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution

Other, including mixtures not specified in the foregoing sub-headings :

Double salts or mixtures of calcium nitrate and magnesium nitrate

MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC

Containing by weight 35 % or more of diphosphorus pentaoxide(P O ) 2 5

MINERAL OR CHEMICAL FERTILISERS, POTASSIC

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

Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium

Diammonium hydrogen ortho phosphate (diammonium phosphate)

Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) the two fertilising elements nitrogen and phosphorus :

Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium

Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium

Other Exempts Urea, when imported into India under the Urea Off-take Agreement. [Notifn. No. 4 /2015-Customs, dt. 16.2.2015.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Urea, falling under tariff item 3102 10 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) when imported into India under the Urea Off- take Agreement (hereinafter referred to as UOTA) dated 29th May, 2002, as amended from time to time, between the Government of India and Oman-India Fertilizer Company S.A.O.C., from so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, and from the so much of the additional duty leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, as is in excess of the amount calculated on the declared value of Urea as agreed under the UOTA, subject to the condition that the importer shall produce, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, as the case may be, a certificate from an officer not below the rank of Under Secretary to the Government of India in the Depart- ment of Fertilizer to the effect that such declared value is in terms of agreed price under UOTA. Exempts Urea, sold by Department of Fertilizers to fertilizer Marketing entities on high sea sale basis-IGST calculated on AV and above the Pool-in-Price. [Notifn. No. 55 /2018-Customs, dt. 26.7.2018.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975, (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the Integrated Goods and Services Tax, leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as in excess of the amount calculated over and above the value at which Ministry of Chemical and Fertilizers/Department of Fertilizers sells urea, falling under tariff item 3102 10 00 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), to Fertilizer Marketing Entities (FMEs) on high sea sale basis (commonly known as "Pool Issue Price"). 2. This notification shall come into force on the 27th July, 2018.

Chapter 31

Headings, subheadings & tariff items

Using HSN codes from Chapter 31

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