IGST rate amendment revises tariff schedules by omitting, inserting and substituting entries, altering tax classification of listed goods. Amendment to the IGST rate notification revises specified tariff entries across Schedules I, II and III by omitting, inserting and substituting listed serial numbers and headings-including replacing certain entries with 'All goods'-thereby changing the classification and tax treatment of those goods and prescribing an operative commencement date.