GST rate amendment adds Diethylcarbamazine to the lower rate schedule and substitutes the tariff classification, with retrospective effect. The State amends Notification No. 1/2017 State Tax (Rate) by substituting the tariff entry at S.No.259A with '9503' and inserting Diethylcarbamazine into List 1 of Schedule I under the lower rate schedule; the amendment is effected by Notification No. 01/2021 State Tax (Rate) and is effective from 2 June 2021.