GST rate amendment revises jaggery entries, adds pencil sharpeners to a new tax bracket, and excludes them from another. The notification amends the Uttarakhand GST rate schedules by revising the 2.5% entry for pre-packaged and labelled jaggery, khandsari sugar and rab, inserting a 6% entry for pencil sharpeners under tariff heading 8214, and excluding pencil sharpeners from the 9% entry. It is deemed to have come into force from 1 March 2023.