This notification further amends Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025. In Schedule I (2.5%), the column (3) entry against S. No. 237 is substituted to read “All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled”. An Explanation is added saying that this includes sea-weed extract based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. A new S. No. 272A is inserted after S. No. 272, covering Retreaded tractor tyres under heading 4012. In Schedule II (9%), the entry against S. No. 138 is substituted to cover “Retreaded or used pneumatic tyres of rubber (other than retreaded tractor tyres); solid or cushion tyres, tyre treads and tyre flaps, of rubber”. Retreaded tractor tyres therefore move out of the 9% entry and into the 2.5% schedule. The amendment is made under Sections 9(1) and 15(5) of the CGST Act, 2017, on the recommendations of the GST Council. It comes into force on 1 November 2026.

Previous Notification: Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025 (G.S.R. 641(E)), last amended by Notification No. 01/2026-Central Tax (Rate), dated 30 April 2026 (G.S.R. 328(E)).