New Delhi, Oct. 28 -- As the winter crop sowing season gathers pace, the government has notified changes to goods and services tax (GST) rules that could offer relief to farmers.

According to finance ministry notifications issued on 27 October, the measures include a 5% tax rate on retreaded tractor tyres and clarification on the tax treatment of certain fertilizers and seaweed-based products. The changes, which will take effect from 1 November, could help reduce the tax burden on some agricultural inputs.

The changes also include new tax compliance requirements for businesses dealing in used cooking oil, plastic waste, discarded tyres, metal scrap and electronic waste.

The notification follows recommendations made at the 57th GST Coun...