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<h1>True hemp classification: raw and non-spun tow and waste declared taxable under Schedule 1 GST until the scheduled sunset.</h1> True hemp (Cannabis sativa L), raw or processed but not spun, including tow and waste (yarn waste and garneted stock), is listed in Schedule 1 and treated as a taxable supply under the GST regime at the prescribed rate, with temporal application noted up to the schedule's stated sunset date.