GST rate increase: specified state tax entry's rate raised, altering taxable treatment and effective mid-January under state amendment. The notification amends Notification No. 8/2018-State Tax (Rate) by substituting the entry in the Table at S. No. 4, column (4) with a higher rate; the amendment is made under section 11(1) of the State GST Act on GST Council recommendations and is deemed effective from 16 January 2025.