Home Forums GST Queries What is meant by term Other Fertilisers in heading 3105

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      taxgrid
      Keymaster

      Question: What is meant by the term “other fertilisers” in heading 3105?

      Answer – General description of Chapter Heading 3105 reads as follows:

      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 fertilisers here applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

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