State tax rate amendment revises Assam GST schedule entries and narrows the scope of an information technology software entry. Amendment to the Assam State tax rate notification alters the rate schedules by omitting S. No. 243 from Schedule II at 6% and deleting the words 'in respect of Information Technology software' from the entry against S. No. 452P in Schedule III at 9%, thereby revising the scope of the relevant tariff entries. The amendment is given retrospective effect from 27 October 2021.