Tax rate amendment for state GST narrows the taxable base to goods turnover and takes effect from early January. The notification substitutes in the principal state GST instrument the phrase one per cent. with half per cent. in clause (i), and amends clause (iii) to read half per cent. of the turnover of taxable supplies of goods, thereby altering the stated rate and clarifying the taxable base; the amendment is effective from 1st January, 2018.