GST rate amendment: mineral and chemical fertilisers reclassified into a lower tax bracket; higher-rate entries removed. The Government amends the State GST rate notification by inserting four tariff entries for mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed/other fertilisers and certain packaged forms) into the lower-rate Schedule I and deleting four serial entries from the higher-rate Schedule II; the changes take effect from the stated commencement date and formalise reallocation of specified fertiliser goods between rate schedules.