Tax rate amendment under Delhi SGST substitutes the earlier notified rate with a lower prescribed rate effective retrospectively. Amendment substitutes the words 'half per cent.' with the figure and word '0.25 per cent.' in Notification No. 52/2018 State Tax under the authority of section 52(1) of the Delhi Goods and Services Tax Act, 2017, and declares the substitution to be deemed to have come into force from the 10th day of July, 2024.