Retroactive effect for Fourth Schedule amendments declared, treating notified tariff changes as effective from an earlier specified date. Clause 98 declares that the amendments made to Chapter 27 of the Fourth Schedule by notification G.S.R. 978 (E) are to be deemed effective for all purposes from the first day of January, 2020, overriding paragraph 2 of that notification and thereby altering the temporal operation of the earlier commencement provision.