GST classification change assigns lottery to a specified tax rate and deletes a prior schedule entry, with retrospective effect. The Government, exercising statutory rate setting powers under the Jammu and Kashmir GST Act, omits S. No. 242 from Schedule II (6%) and substitutes S. No. 228 in Schedule IV (14%) with an entry specifying Lottery under any chapter; the amendment is declared retrospective and deemed to have come into force on the earlier notified date, thereby changing the schedule classification and applicable tax rate for the period indicated.