GST rate amendment: Specified fertilisers reclassified into a lower state tax schedule and certain entries removed. Amendment reallocates specified mineral and chemical fertilisers-nitrogenous, phosphatic, potassic, and mixed/miscellaneous forms including tablets and small packages-into a lower-rate state tax schedule and omits four entries from a higher-rate schedule, altering their state tax treatment; the notification takes effect from the stated effective date and is issued by the State Government on the Council's recommendation.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: Specified fertilisers reclassified into a lower state tax schedule and certain entries removed.
Amendment reallocates specified mineral and chemical fertilisers-nitrogenous, phosphatic, potassic, and mixed/miscellaneous forms including tablets and small packages-into a lower-rate state tax schedule and omits four entries from a higher-rate schedule, altering their state tax treatment; the notification takes effect from the stated effective date and is issued by the State Government on the Council's recommendation.
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