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<h1>GST rate schedule amendment alters tariff classifications and applicable rates, revising entries and inserting valuation rule effective January.</h1> Amendment to the Central GST rate notification revises the GST rate schedule and tariff classifications by making omissions, substitutions, insertions and renumberings across multiple Schedules to reclassify goods and adjust applicable rates; it adds an additional statutory basis for valuation and supply treatment, prescribes a deemed value allocation of seventy percent to goods and thirty percent to taxable service for a specified mixed supply entry, and inserts entries including natural cork, agglomerated cork and lithium-ion accumulators while deleting or renumbering numerous serial entries.
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