GST exemption for lac and shellac established, removing them from taxable supply under the integrated tax rate notification. Exemption from GST is conferred on lac and shellac, operative with effect from 22-09-2025, by Notification No. 10/2025 Integrated Tax (Rate) dated 17-09-2025, which inserts these goods into the exemption entry of the relevant schedules, removing them from taxable supply for GST purposes from the stated effective date.