GST on raw sheep or lamb skins classified under Schedule 1, covering preserved but untanned material for tax treatment. Application of GST to raw skins of sheep and lambs is prescribed under Schedule 1, covering skins that are fresh or preserved (salted, dried, limed, pickled or otherwise preserved) but excluding skins that are tanned, parchment dressed or further prepared, thereby defining the commodity scope for tax treatment under the GST framework.