GST rate amendment: tariff entry substitution and addition to state notification, altering classification and deemed commencement. The notification amends a state GST Schedule I (2.5%) by substituting the entry for serial 259A from '4016 or 9503' to '9503' and by adding Diethylcarbamazine as serial 231 in List 1; these changes are deemed to have come into force from 2nd June, 2021.