GST on edible insects: concessional Schedule 1 rate applies to insects and similar edible animal products until further notice. Goods comprising insects and other edible products of animal origin described as 'not elsewhere specified or included' attract GST @ 5% under Schedule 1 up to 21-09-2025; the entry functions as a residual classification for edible animal origin products and was amended by Notification No. 18/2021 Integrated Tax (Rate) dated 28-12-2021 effective 01-01-2022.
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Provisions expressly mentioned in the judgment/order text.
GST on edible insects: concessional Schedule 1 rate applies to insects and similar edible animal products until further notice.
Goods comprising insects and other edible products of animal origin described as "not elsewhere specified or included" attract GST @ 5% under Schedule 1 up to 21-09-2025; the entry functions as a residual classification for edible animal origin products and was amended by Notification No. 18/2021 Integrated Tax (Rate) dated 28-12-2021 effective 01-01-2022.
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