HSN code harmonisation updates LPG tariff entries, aligning state GST Schedule with revised HSN and operative coding. Amendment updates the HSN code entries for LPG in Schedule I at the 2.5% GST rate by substituting the entries at S. No. 165 and 165A with '2711 12 00, 2711 13 00, 2711 19 10', aligning the State notification with the updated HSN classification and deeming the change effective from 4 January 2024.