Concessional CGST rate for old and used vehicles revised by substituting the applicable schedules, effective later in September. Replaces the reference to Schedule IV of Notification No. 1/2017 with Schedule II or Schedule III of Notification No. 9/2025 in Notification No. 8/2018-Central Tax (Rate), thereby changing which schedules determine the concessional CGST rate applicable to old and used vehicles; effective 22nd September, 2025.