Urea is the only fertilizer at present with pricing and distribution being controlled statutorily by the Government. Thus, no one can sell urea above the MRP declared by the Govt. Under the Concession Scheme, the MRP for each fertilizer is indicative in nature. The manufacturers/ importers of such P&K fertilizers have to sell these at the indicative MRPs declared under the Scheme in order to meet one of the mandatory conditions for being eligible to claim thereunder. While subsidy on urea is paid on dispatch concession under the Scheme is paid on the quantities sold.