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    <title>Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%</title>
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    <description>The notification reclassifies specified fertilisers (HS codes 3102-3105) into the lower-rate UTGST schedule by inserting four entries for nitrogenous, phosphatic, potassic and multi-nutrient/other fertilisers and omits the corresponding entries from the higher-rate schedule; the amendment is effected under the statutory power to notify UTGST rates and takes effect from the commencement date stated in the notification.</description>
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