GST omission of crustaceans from Schedule removes prior rate applicability and changes taxable classification under notification. Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans in shell cooked by steaming or by boiling in water, frozen, dried, salted or in brine; and flours, meals and pellets of crustaceans fit for human consumption were omitted from the GST Schedule entry by notification no. 43/2017 with effect from 15-11-2017, removing the prior 5% integrated tax rate listing.