GST classification of edible animal and microbial fat mixtures clarified, affecting tax treatment and applicability. GST classification applies to edible mixtures or preparations composed of animal fats, microbial fats, animal oils or microbial oils, or fractions thereof, as taxable under the specified tariff for edible fat preparations, while edible fats or oils covered by the separate edible fats heading are excluded; the descriptive scope was amended to expressly include microbial fats and oils.