The Ministry of Finance has reported revisions in GST rates on specific fertilizers and rubber tyres vide notification dated 27th October, 2026. The revised rates will come into force from November 1, 2026.
In the revised rules, pre-packaged and labelled animal or vegetable fertilisers and organic fertilisers will be subject to a 5% GST rate. The same category covers seaweed extract-based bio-stimulants registered under the Fertiliser Control Order, 1985.
A separate GST entry for retreaded tractor tyres has been rolled out by the government. In this slab, they are subject to 5% GST. The revision furnishes a distinct tax classification for retreaded tractor tyres.
Meanwhile, other retreaded or used rubber pneumatic tyres, as well as solid or cushion tyres, rubber tyre treads, and tyre flaps, will continue to fall under the 18% GST slab. Retreaded tractor tyres have been specifically excluded from this category and will be subject to a lower rate of 5%.
Following the recommendations of the GST Council, amendments have been made to the existing central tax (rate) notification. The revised GST rates will come into effect from November 1, 2026.
Central Tax (Rate) Notification No. 02/2026
