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of <h1>Gujarat Amends GST Act 2017: 2.5% Tax on Specific Fertilizers, Removes 6% Tax Entries in Schedule II.</h1> The Government of Gujarat has issued an amendment to the Gujarat Goods and Services Tax Act, 2017, effective from July 1, 2017. This amendment, under Notification No. 18/2017-State Tax (Rate), adds new entries to Schedule I, imposing a 2.5% tax rate on certain mineral or chemical fertilizers, specifically nitrogenous, phosphatic, potassic, and those containing combinations of nitrogen, phosphorus, and potassium, provided they are intended for use as fertilizers. Additionally, certain serial numbers and entries in Schedule II, which were subject to a 6% tax rate, have been removed.
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