GST rate amendments remove a lower rate schedule entry and broaden a higher rate entry by deleting software limitation. Amendment deletes a specified Schedule II entry charged at a lower GST rate and removes the words 'in respect of Information Technology software' from a Schedule III entry, thereby broadening that Schedule III description; the changes are made by amendment to SRO GST 1 and are deemed to have come into force from 27th of October, 2021.