GST rate change for tanned sheep and lamb skins applies under integrated tax notification effective late September. Imposition of GST @ 5% on tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared, is prescribed in Schedule I with effect from 22-09-2025 under Notification No. 9/2025 Integrated Tax (Rate) dated 17-09-2025, defining the taxable scope and integrated tax treatment for the listed goods.