GST exemption removed for edible animal offal, previously exempt when fresh, chilled or frozen except unit container frozen. An exemption entry under GST for edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies (when fresh, chilled or frozen) has been omitted. The omission, effected by notification dated 14-11-2017 with effect from 15-11-2017, removes the prior exclusion for such goods except where frozen and put up in unit containers.