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<h1>From 22 September 2025 GST 5% applies to tariff heading 0405 (butter, ghee, dairy fats and spreads)</h1> From 22 September 2025, goods classified under tariff heading 0405-butter and other fats and oils derived from milk (including ghee) and dairy spreads-are subject to GST at a rate of 5% under the applicable schedule; this change is reflected in the relevant tax notification effective that date.