Rates of tax reclassification: notification revises tariff entries to clarify taxable goods and applicable GST rates. Further amendment to Notification No. 1125 F.T. revises tariff codes and descriptions across Schedules I-IV, substituting, inserting and omitting serial numbers and entries to clarify which goods attract the Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%) rates of tax, with the changes effective retrospectively from 1 January 2022.