Temporary SGST rate reduction for specified services applies for a limited period as recommended by GST Council. The amendment to Notification No. 1135-F.T. inserts a proviso to item (iv), clause (f), against serial number 3 in the Table, stipulating that for the specified limited period the State tax on services described in clause (f) shall be levied at a uniform reduced rate irrespective of the rate previously specified. The change implements the GST Council's recommendation and is deemed to have come into force from the commencement date stated in the proviso.