GST rate reduction on fertilisers shifts specified fertiliser classifications into a lower Union Territory tax schedule effective July. The notification reclassifies specified fertilisers (HS codes 3102-3105) into the lower-rate UTGST schedule by inserting four entries for nitrogenous, phosphatic, potassic and multi-nutrient/other fertilisers and omits the corresponding entries from the higher-rate schedule; the amendment is effected under the statutory power to notify UTGST rates and takes effect from the commencement date stated in the notification.