GST rate changes: reclassification of goods and tariff entries alters IGST rate schedules and composite supply valuation. Further amendments reclassify goods across the 5%, 12%, 18% and 28% IGST schedules by inserting, omitting, re numbering and substituting tariff entries and HS codes; add items such as certain cork products, marble, lithium ion accumulators and video game consoles; substitute and refine product descriptions and size specifications; establish a deemed apportionment rule for composite supplies involving specified goods and taxable services; and state that the changes take effect on the notified commencement date.