GST rate reduction on fertilisers shifts select fertiliser categories into a lower state tax bracket effective immediately. Reduction in the State tax rate for specified mineral and chemical fertilisers by amendment: new serial entries inserting nitrogenous, phosphatic, potassic and mixed fertiliser descriptions into Schedule I (2.5%) and omission of the corresponding entries from Schedule II (6%). The amendment is effected under section 9(1) of the Rajasthan Goods and Services Tax Act and takes effect immediately as a Finance Department notification.