GST classification of cooked fruit preserves confirms taxable treatment for jams, jellies, marmalades and purees. Jams, fruit jellies, marmalades, and fruit or nut pure es and pastes obtained by cooking, whether or not containing added sugar or other sweetening matter, are categorised as goods under Schedule 2 and attract GST at 12%, reflecting their inclusion within the prescribed taxable goods classification for the stated applicability period.