GST rate amendments: substituted and inserted schedule entries changing classification of feeds and parts for hearing aids, effective retrospectively. Amendments to the Jharkhand SGST rate notification substitute the Schedule entry at serial number 102 for animal and poultry feeds, insert new serial numbers 102A and 102B for De-oiled rice bran and Cotton seed Oil cake, substitute the tariff code at 136A, amend 137 to exclude a specified item from an agricultural exception, replace an entry at 148, and insert a new serial entry for parts for manufacture of hearing aids. The notification is deemed effective from 25th January, 2018.