GST rate amendment substitutes specified tariff entries and updates HS codes, taking effect from 1 January 2022. Amendment revises Notification No. 21/2018 State Tax (Rate) by substituting in the TABLE: for S. No. 4, column (2) is replaced with '4414'; for S. No. 29, column (2) is replaced with '7419 80'. The amendment is made under sub section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 and takes effect on 1 January 2022.