GST rate amendments: tariff entries across Schedules I-IV reclassified and new goods inserted, effective from January implementation date. The Government amends SRO-GST-1 by substituting, inserting and omitting specified tariff headings and descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including reclassification of diverse goods (foodstuffs, oils, ores, machinery, electronics, transport items, nicotine/tobacco products and tender coconut water), and declares these amendments effective from 1 January 2022 under the Jammu and Kashmir GST Act, 2017.