GST rate amendment: tariff classifications substituted for specified entries, altering reduced-rate schedule applicability under GST framework. The Government amends Notification No. 1/2017-Tax (Rate) by substituting, in Schedule I (reduced-rate 2.5%), the entries at S. No. 165 and S. No. 165A with the tariff headings '2711 12 00, 2711 13 00, 2711 19 10'; the amendment is declared to operate from the fourth day of January, 2024.