There is a general view in academic and policy circles that fertiliser subsidies are concentrated geographically on a relatively small number of crops and producers. In many cases they do not reach the targeted group(s).
Links:
[1] http://admin.indiaenvironmentportal.org.in/feature-article/fertiliser-subsidy-india-who-are-beneficiaries
[2] http://admin.indiaenvironmentportal.org.in/category/author/vijay-paul-sharma
[3] http://admin.indiaenvironmentportal.org.in/category/author/hrima-thaker
[4] http://admin.indiaenvironmentportal.org.in/category/journal/economic-and-political-weekly
[5] http://admin.indiaenvironmentportal.org.in/category/thesaurus/agriculture
[6] http://admin.indiaenvironmentportal.org.in/category/thesaurus/agricultural-inputs
[7] http://admin.indiaenvironmentportal.org.in/category/thesaurus/chemical-fertilisers
[8] http://admin.indiaenvironmentportal.org.in/category/thesaurus/farmers
[9] http://admin.indiaenvironmentportal.org.in/category/thesaurus/subsidies
[10] http://admin.indiaenvironmentportal.org.in/category/thesaurus/india
[11] http://admin.indiaenvironmentportal.org.in/category/thesaurus/statistics