GST rate schedule amendment expands feed and agricultural by-product entries under Assam State Tax notification. Amends the Schedule to Assam GST Notification No. 2/2017-State Tax (Rate) by substituting Sl. No. 102 to cover aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran. It further inserts Sl. No. 102C for husk of pulses including chilka, concentrates including chuni or churi, and khanda under tariff headings 2302 and 2309, with retrospective effect from 1 January 2023.