Government Sets 5% GST on Pre-Packaged Fertilisers and Retreaded Tractor Tyres, Retains 18% Rate on Other Used Rubber Tyres from November 1:

The Ministry of Finance has notified changes in GST rates on certain fertilizers and rubber tyres vide notification dated 27th October, 2026. The revised rates will come into effect from November 1, 2026.

Under the revised rules, pre-packaged and labelled animal or vegetable fertilisers and organic fertilisers will attract a GST rate of 5%. The same category will also include seaweed extract-based bio-stimulants registered under the Fertiliser Control Order, 1985.

The government has also introduced a separate GST entry for retreaded tractor tyres, placing them in the 5% GST slab. This change provides a distinct tax classification for retreaded tractor tyres.

Meanwhile, other retreaded or used rubber pneumatic tyres will continue to fall under the 18% GST slab, along with solid or cushion tyres, rubber tyre treads and tyre flaps. Retreaded tractor tyres have been specifically excluded from this category and will attract the lower 5% rate.

The amendments have been made to the existing Central Tax (Rate) notification following recommendations from the GST Council. The revised GST rates will be applicable from November 1, 2026