GST on cotton predominant handloom carpets and mats gets concessional treatment under revised schedule entry, altering tax classification. A concessional GST rate is applied to other carpets and textile floor coverings in Schedule I where cotton predominates by weight, explicitly covering mats, mattings, bath mats and handloom cotton rugs; applicability is tied to Notification No. 9/2025-Integrated Tax (Rate) and its effective commencement.