GUANO
| Code | Description | GST Rate |
|---|---|---|
| 3101 | ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED, FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT โฆ | 5.00% |
| 310100 | ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED, FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT โฆ | 5.00% |