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<h1>Tapioca and starch based substitutes (sabudana) reclassified under Schedule I; GST 5% applies from 22 September 2025</h1> Tapioca and its starch-based substitutes prepared as flakes, grains, pearls, siftings or similar forms (sabudana) are classified under Schedule I and subject to GST at 5% effective 22 September 2025. The rate change is implemented pursuant to the referenced notification dated 17 September 2025, effective 22 September 2025.