GST omission of fertilizer entry alters tax treatment under Schedule 2 following a government notification. Entry 3105 in Schedule 2 has been omitted. Previously it covered mineral or chemical fertilisers containing two or three of nitrogen, phosphorus and potassium, other fertilisers, and goods in tablets or similar forms or in packages not exceeding 10 kg, except those clearly not to be used as fertilisers; the omission was effected by a government notification.