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23.  Held for sale and discontinued operations

                                                                                                         ` in crore
          Particulars                                                                        As at         As at
                                                                                     31 March, 2018  31 March, 2017
          (a) Assets classified as held for sale and discontinued operations
             (i)  Assets held for sale (Footnote ‘i’)                                            -           0.16
             (ii)  Discontinued operations (Footnote ‘ii’)                                 1,085.69       1,532.46
                                                                                          1,085.69       1,532.62
          (b) Liabilities directly associated with discontinued operations
             (i)  Discontinued operations (Footnote ‘ii’)                                   549.95         511.27
                                                                                            549.95        511.27
          Footnotes:
          (i)   During the current year, the Company disposed off the assets classified as assets held for sale as at 31 March, 2017 for a value higher than
              the carrying amount and have recorded resultant gain in the Statement of Profit and Loss.
          (ii)   Discontinued operations comprise of assets and liabilities of Phosphatic Fertilisers business and Trading business as at 31 March, 2018 and
              of Urea and Customised Fertiliser business as at 31 March, 2017 (note 31).


          24.  Revenue from operations

                                                                                                         ` in crore
          Particulars                                                                   Year ended    Year ended
                                                                                     31 March, 2018  31 March, 2017
          (a)  Sales of products                                                           3,506.15       3,821.60
          (b)  Other operating revenues
              (i)  Sale of scrap                                                             13.32          10.73
              (ii)  Others                                                                    4.70           4.71
                                                                                             18.02         15.44
                                                                                          3,524.17       3,837.04

          25. Other income

                                                                                                         ` in crore
          Particulars                                                                   Year ended    Year ended
                                                                                     31 March, 2018  31 March, 2017
          (a)  Dividend income from
              (i)  Current investments measured at FVTPL                                     28.62          46.18
              (ii)  Non-current investments in
                  -   Subsidiaries                                                           36.50          24.34
                  -   Joint venture                                                           9.82          21.02
                  -   Other non-current investments                                          27.04          13.78
                                                                                            101.98        105.32
          (b)  Interest income from financial assets at amortised cost
              (i)  On bank deposits                                                          13.55           2.52
              (ii)  On loans and advances                                                     0.08           0.10
              (iii)  Other interest                                                           0.14           0.35
                                                                                             13.77          2.97
          (c)  Interest on refund of taxes                                                   16.01          52.24
          (d)  Others
              (i)  Corporate guarantee commission                                            11.13          14.09
              (ii)  Gain on sale/redemption of investments (net)                             49.54           2.30
              (iii)  Foreign exchange gain (net)                                              1.95             -
              (iv)  Other                                                                     0.11             -
                                                                                             62.73         16.39
                                                                                            194.49        176.92

          166 Annual Report 2017-18
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