18% IGST payable on fertilizer export if dealer opts for refund

In re Sai Fertilizers Pvt Ltd (GST AAR West Bengal) The Applicant, while exporting’ single super phosphate’, shall pay IGST @ 18% under SI No. 43 of Schedule III of Notification No. 11/2017 – IT (Rate) dated 28/06/2017, as amended from time to time, if it opts for refund in terms of section 16(3)(b) of the IGST Act. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL 1. Admissibilitv of the Application 1.1 The Applicant is stated to be a manufacturer of chemical fertiliser, namely ‘single super phosphate'(hereinafter called SSP), classified under HSN 3103. SS...