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of <h1>Mizoram Amends GST on Fertilizers: Updated Categories and Tax Rates Effective from July 1, 2017.</h1> The Government of Mizoram has amended Notification No. 1/2017-State Tax (Rate) concerning the classification of mineral or chemical fertilizers under the Mizoram Goods and Services Tax Act, 2017. The amendment specifies categories of fertilizers, including nitrogenous, phosphatic, and potassic, and those containing nitrogen, phosphorus, and potassium, excluding those not intended for use as fertilizers. Additionally, certain serial numbers and related entries in Schedule II, which imposed a 6% tax rate, have been omitted. This amendment is effective from July 1, 2017.
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