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<h1>UTGST rate amendment: substitution of two tariff entries in the UTGST notification, effective from January.</h1> Amends the UTGST rate notification by substituting the TABLE entries: against S. No. 4, column (2) is replaced with '4414'; against S. No. 29, column (2) is replaced with '7419 80'. The amendment is made under section 8(1) of the Union Territory GST Act on the Council's recommendation and is notified as effective from the first day of January, 2022.