Interest Rate Fixation under GST Act establishes differential annual interest rates for specific sections and effective date specified. The notification fixes annual interest rates under specified provisions of the Haryana Goods and Services Tax Act, 2017, assigning distinct rates for interest on tax defaults and delayed payments, interest applicable to refund adjustments, and an elevated rate under the proviso for certain delayed payment situations; it states that these rates apply from the commencement date set out in the notification and were issued by the State government on the Council's recommendation.