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of <h1>GST Rate Clarified for Fish Soluble Paste and Animal Feed Supplements Under Tariff Headings 2309 and 2936</h1> Goods listed under Schedule 1 are subject to an IGST rate of 5% or a combined CGST and SGST/UTGST rate of 2.5% each. This schedule includes items such as fish soluble paste. Clarifications have been issued regarding the GST rate applicability for fish soluble paste and animal feed supplements or feed additives, distinguishing between tariff headings 2309 and 2936. These clarifications are detailed in Circular No. 200/12/2023-GST dated August 1, 2023, and Circular No. 80/54/2018-GST dated December 31, 2018. The schedule was updated as per Notification No. 9/2023 effective from July 27, 2023.
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