GST classification: Cement now specified as falling under chapter heading 2523, altering its notified tax categorisation. Amendment substitutes the notification entry to specify that cement is to be treated as falling under chapter heading 2523 of the first schedule to the Customs Tariff Act, 1975, issued under the powers of the Punjab Goods and Services Tax Act, and deemed to have come into force with effect from the first day of October, 2019.