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of <h1>Animal Products Taxed at 5% IGST or 2.5% CGST and SGST; Excludes Semen and Frozen Semen</h1> Goods under this schedule are subject to IGST at 5% or a combination of CGST at 2.5% and SGST/UTGST at 2.5%. The items covered include animal products not specified elsewhere, and dead animals from Chapter 1 or 3 that are unfit for human consumption, excluding semen and frozen semen.
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