GST rate amendment updates classified goods entries in Union Territory tax schedules to align with Finance Act changes. Amends the Union Territory Tax (Rate) notification by substituting specified Harmonised System codes in Schedule I at 2.5% and Schedule III at 20%. The amendment is made under the Union Territory Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, to align the rate notification with changes made by the Finance Act, 2026, and takes effect from 1 May 2026.