GST classification of condensed milk under tariff headings determines applicable tax treatment and schedule-based rate. Classification of condensed milk under tariff headings 0402 91 10 and 0402 99 20 places the commodity in Schedule 2 for GST purposes, making it subject to the Schedule 2 GST rate applicable to goods until 21-09-2025; amendment notification no. 43/2017 revised earlier tariff text that had previously described meat and meat offal under another heading.