GST rate reduction on fertilisers via state schedule reclassification lowers combined tax burden by reassigning tariff lines. The Odisha notification S.R.O. No.323/2017 places fertilisers under tariff headings 3102-3105 into the State's lower-rate Schedule I (state rate 2.5%) and omits the corresponding entries from Schedule II (state rate 6%), implementing a state-component reclassification for those fertilisers; the amendment is effective from 1 July 2017.