GST Notification No 02/2026-CTR
The Government has amended Notification No. 9/2025–Central Tax (Rate) to revise and clarify GST rates on certain fertilisers and tyres, effective from 1st November 2026.
| Particulars | GST Rate |
| Animal, vegetable and organic fertilisers (pre-packaged and labelled), including seaweed extract-based bio-stimulants registered under the Fertiliser Control Order, 1985 | 5% |
| Retreaded tractor tyres (HSN 4012) | 5% |
| Retreaded or used pneumatic rubber tyres (other than retreaded tractor tyres), solid or cushion tyres, tyre treads and rubber tyre flaps | 18% |
