GST rate amendment inserts fertiliser classifications into lower-rate schedule and removes select entries from mid-rate schedule. The State amends its SGST notification to add tariff headings 3102, 3103, 3104 and 3105 to Schedule I as lower-rate entries covering specified mineral and chemical fertilisers, and omits serial numbers 66-69 from Schedule II, with the amendment effective from the commencement date specified in the notification.