GST rate notification amended to revise the recipient category for specified supplies under Assam tax rules. The Assam GST rate notification is amended by substituting the entry in the table against Sl. No. 6, column 4, so that the specified recipient category covers the Central Government excluding the Ministry of Railways (Indian Railways), State Government, Union territory, or a local authority. The amendment is issued under the power to notify tax rates and is deemed to have come into force on 20 October 2023.