Chapter 31: Fertilizers
Sr. No. Chapter Heading Description Rate of GST
1.
  1.  Organic manure, other than put up in unit containers and bearing a brand name.
 Nil
2.
  1.  Fertilisers, other than those which are clearly not to be used as fertilizers [31]
 12%
3.
  1.  All goods which are clearly not to be used as fertilisers [31]
 18%