Temporary GST rate reduction for services to funeral, burial and cremation structures lowers central tax liability for a limited period Gujarat amended its SGST rate notification to insert a proviso that, for the period beginning 14 June 2021 and ending 30 September 2021, the central tax on the service specified in clause (f) of serial number 3, item (iv) shall, irrespective of the rate shown in the rate column, be levied at a reduced rate of central tax.