GST on prepared crustaceans and molluscs applies at specified concessional rate until statutory cutoff, affecting preserved aquatic invertebrates. Prepared or preserved crustaceans, molluscs and other aquatic invertebrates listed in Schedule 2 are subject to GST @ 12% during the stated transitional period, treating processed seafood products within a Schedule-based concessional tax bracket and affecting their point-of-sale tax incidence.