CGST rate amendment revises tariff classification and adds Diethylcarbamazine to the concessional goods list effective immediately. The notification amends the CGST rate schedule by substituting the tariff entry with 9503 against the identified concessional item and by inserting Diethylcarbamazine into List 1 as a specified concessional good; these changes are effected under the central taxing authority and come into force on 2 June 2021.