Central GST rate reduction on fertilisers prompts insertion of specific tariff entries and omission from higher-rate schedule. The notification amends the Central GST rate schedules to place specified mineral or chemical fertilisers (nitrogenous, phosphatic, potassic and mixed/other fertilisers, including certain packaged forms) into a lower-rate Schedule and omit their entries from the higher-rate Schedule, under the authority of section 9(1) of the Central Goods and Services Tax Act, 2017, with effect from the commencement date stated in the notification.