Taxation of pre-packaged goods adjusted: specified sweet products and pencil sharpeners reassigned to different GST rate categories. Amendment revises GST classification: Rab, when pre-packaged and labelled, is moved to the reduced-rate schedule alongside jaggery and Khandsari Sugar (pre-packaged and labelled); pencil sharpeners are inserted as a distinct taxable item in the intermediate-rate schedule and explicitly excluded from a higher-rate schedule entry. The changes reallocate specified items among scheduled rate categories and are declared effective from the stated commencement date.