GST classification: Other fixed vegetable or microbial fats and oils placed in Schedule 1 attracting a reduced tax rate. GST classification assigns Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined but not chemically modified, to the Schedule 1 goods category attracting a reduced GST rate; the description was amended to add microbial fats and oils while retaining the non-chemically-modified requirement.