GST classification: butter and milk-derived fats and dairy spreads remain taxable under the specified Schedule, affecting supply treatment. Butter, ghee, butter oil and other milk-derived fats and oils, together with dairy spreads, are classified in Schedule 2 and are subject to GST at the 12% rate; this Schedule classification and rate apply up to 21-09-2025, governing the tax treatment of manufacture, distribution and supply of these dairy fats and spreads.