GST rate amendment for fertilisers shifts specified goods into the lower Schedule I rate and removes entries from Schedule II. The Uttarakhand Goods and Services Tax notification amends an earlier rate notification by inserting specified mineral or chemical fertilisers into Schedule I at the 2.5% rate, including nitrogenous, phosphatic, potassic, mixed fertilisers, and other fertilisers or goods of the chapter in tablet or similar form or in packages not exceeding 10 kg, where they are not clearly excluded from use as fertilisers. It also omits serial numbers 66 to 69 from Schedule II at the 6% rate and applies retrospectively from 1 July 2017.