GST rate schedule amendment revises petroleum gas classification entries and applies the change retrospectively. Assam GST rate notification amends Schedule I-2.5% by substituting the tariff entries against Sl. No. 165 and Sl. No. 165A with codes 2711 12 00, 2711 13 00 and 2711 19 10. The amendment is issued under the Assam Goods and Services Tax Act, 2017 on the recommendation of the Council and takes effect from 4 January 2024.