GST rate change for nitrogenous fertilisers: taxable at the specified reduced rate, limited to mineral or chemical types. Imposition of GST at 5% on mineral or chemical nitrogenous fertilisers effective 22-09-2025, excluding goods clearly not to be used as fertilizers, as implemented by the referenced integrated tax rate notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for nitrogenous fertilisers: taxable at the specified reduced rate, limited to mineral or chemical types.
Imposition of GST at 5% on mineral or chemical nitrogenous fertilisers effective 22-09-2025, excluding goods clearly not to be used as fertilizers, as implemented by the referenced integrated tax rate notification.
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