GST rate schedule amendment revises tariff entries and applies the updated classification from January 2024. The Government of Uttarakhand amended Schedule I at the 2.5% GST rate by substituting the tariff entries against S. No. 165 and S. No. 165A with codes 2711 12 00, 2711 13 00 and 2711 19 10. The amendment was made under the Uttarakhand Goods and Services Tax Act, 2017 and is deemed to have come into force from 4 January 2024.