GST rate notification amended to revise tariff entries in Schedule I and Schedule III, with retrospective effect from 1 May 2026. Amends the Odisha GST rate notification by substituting specified tariff entries in Schedule I at 2.5% and Schedule III at 20% for the relevant serial numbers. The revised commodity codes are inserted in column (2) for the identified goods classifications, and the amendment is deemed to have come into force from 1 May 2026.