GST:
The Government has amended Notification No. 09/2025-Central Tax (Rate) to clarify that the 2.5% Central Tax fertiliser entry includes specified registered seaweed-extract-based bio-stimulants and to insert retreaded tractor tyres under the same rate schedule. Retreaded tractor tyres are excluded from the 9% Central Tax entry for other specified rubber tyres, effective from 1 November 2026.
[NOTIFICATION NO. 02/2026-CENTRAL TAX (RATE) dated 27.10.2026]