GST rate reduction for fertilisers lowers integrated tax and central/UT tax under amended notification, effective implementation. The notification amends the IGST rate schedules by inserting mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed formulations, including certain packaged forms) into the 5% integrated tax schedule and omitting the corresponding entries from the 12% schedule, with effect from 1 July 2017.