GST rate adjustment reduces specified levy on taxable goods and applies retrospectively to the notified period. The Uttar Pradesh notification amends an earlier notification under section 10(1) of the U.P. Goods and Services Tax Act by substituting the rate expression in clause (i) and by replacing clause (iii)'s language with 'half per cent. of the turnover of taxable supplies of goods.' The amendment is deemed effective from 29th December, 2017.