The Indian Micro-Fertilizers Manufacturers Association (IMMA) has urged the Union Government to implement uniform GST reforms and a single licensing system ahead of the Union Budget 2026-27. IMMA seeks a 5% GST rate for all notified fertilizers, citing current tax mismatches that create an inverted duty structure and tie up working capital. They also propose a unified 'One Nation, One Licence' framework to streamline regulatory compliance and reduce administrative burdens.