Classification of goods — The ’single super phosphate‘ being exported is not to be used as fertiliser in India, as the place of supply, according to section 11 (b) of the IGST Act, will be the location outside India. Thus, The Applicant, while exporting ’SSP‘, shall pay IGST @ 18% under Sl No. 43 of Schedule III of Notification No. 1/2017 - 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. — Sai Fertilizers Pvt. Ltd., In Re… [2019] 15 TAXLOK.COM 057 (AAR-WB)