GST classification of cement clarified by amending the state-rate entry, changing rate applicability from October first. Substitutes the Table entry at serial number 2 of Notification No.7/2019-State Tax (Rate) with the entry specifying cement falling in chapter heading 2523 of the First Schedule to the Customs Tariff Act, 1975, clarifying the commodity classification for Tripura SGST; effective 1 October 2019.