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    <title>Amendment for reduction of GST rates from 12% to 5% on fertilisers</title>
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    <description>The Odisha notification S.R.O. No.323/2017 places fertilisers under tariff headings 3102-3105 into the State&#039;s lower-rate Schedule I (state rate 2.5%) and omits the corresponding entries from Schedule II (state rate 6%), implementing a state-component reclassification for those fertilisers; the amendment is effective from 1 July 2017.</description>
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