GST rate amendments adjust commodity classifications and rates, reorganising schedules and inserting valuation rules with an effective date. The notification amends the statutory basis by inserting sub section (5) of section 15 and restructures Schedules I-IV under Odisha GST: omitting, substituting, inserting and renumbering numerous tariff entries; refining product descriptions and size thresholds; adding an explanatory valuation rule for mixed supplies that apportions gross consideration between goods and taxable services; and introducing new commodity entries including cork, marble/travertine, lithium ion accumulators and parts for disabled person carriages. The amendments take effect from the commencement date stated in the notification.