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<h1>GST rate amendment: statewide schedule revisions adjust tariff classifications and commodity descriptions, effective retrospectively.</h1> Assam amends its GST Rate Notification No. 1/2017 to give effect to GST Council recommendations by inserting, substituting and omitting entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), modifying tariff headings, commodity descriptions, exceptions and value thresholds for a range of specified goods, and making the amendments effective retrospectively as deemed issued on 27th July, 2018.