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of <h1>Uttar Pradesh GST Act Amendment: New 2.5% Tax Rate on Certain Fertilizers, Removes 6% Rate Entries Retroactive to 2017.</h1> The notification amends a previous order under the Uttar Pradesh Goods and Services Tax Act, 2017. In Schedule I, a new tax rate of 2.5% is introduced for specific mineral or chemical fertilizers, including nitrogenous, phosphatic, potassic, and those containing combinations of nitrogen, phosphorus, and potassium, provided they are not clearly intended for non-fertilizer use. In Schedule II, serial numbers 66 to 69 and their associated entries are removed, which previously had a tax rate of 6%. These amendments are effective retroactively from July 1, 2017.
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