G.S.R. -----(E): GST Rate Amendment Notification

Government's Authority: Amendments made under specific sections of Central Goods and Services Tax Act, 2017.

Public Interest Consideration: Changes deemed necessary for public interest, based on Council recommendations.

Notification Alterations: Yearly update: "2020" replaced with "2021" for serial numbers 19A and 19B in GST Rate Notification.

Effective Date: Notification effective from October 1, 2020.

Issuing Authority: Notification signed by Pramod Kumar, Director to the Government of India.

Notification History: Principal notification dated June 28, 2017, last amended on December 31, 2019.

Impact on Taxation: Year change affects tax rates for specified entries in the GST Rate Notification.