GST classification change: cement reclassified under the customs chapter heading for cement, altering applicable state tax rate from October. The notification amends the state GST rate schedule by substituting the entry at serial number 2 to read: 'Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975.' The amendment is made under sub section (4) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017, thereby altering the commodity description in Notification No. 7/2019-State Tax (Rate); it is effective from 1 October 2019.