VAT schedule amendment expands exempted agricultural inputs, adding organic manure and bio-inputs and removes a listed item. Exercising powers under section 103, the Lt. Governor substitutes the First Schedule entry at SI No. 26 to specify organic manure, fertilizers and bio-inputs including bio-fertilizers, micro-nutrients and plant growth promoters, and omits the commodity at SI No. 188 from the Third Schedule; the notification takes immediate effect.