GST exemption for fresh or chilled goods under specified tariff headings continues to apply, with amended scope for fish fillets. Goods under specified tariff headings for fish and related products described as fresh or chilled are exempt from GST while the exemption remains in force. An amendment clarified that fish fillets and other fish meat, whether or not minced, fall within the covered description when fresh or chilled, thereby aligning the heading's descriptive scope with the exemption.