UTGST rate amendments expand exempted goods list and revise item classifications, changing tariff entries and effective application. Amendments to the UTGST rate schedule insert and substitute specified tariff entries to add natural-fiber and handicraft materials, vegetable materials for broom manufacture, deities and goods of specified leaves, khali dona, coir pith compost subject to branding conditions, sanitary products, rakhi (excluding Chapter 71 items), and replace entries for de-oiled rice bran and rupee notes or coins sold to government entities, thereby modifying classifications and exemptions under the UTGST schedule.