GST rate amendment reduces a specified state tax rate and narrows the taxable base to supplies of goods. Amendment to an earlier state GST notification reduces the specified percentage rate in clause (i) and replaces the clause (iii) phrase 'turnover' with 'turnover of taxable supplies of goods', thereby narrowing the taxable base; changes take effect from 1 January 2018 under the power of section 10(1) of the Delhi GST Act.