GST classification of processed animal and microbial fats determines applicable tax treatment following a wording amendment. Processed animal or microbial fats and oils and their fractions, when chemically modified or subjected to processes such as boiling, oxidation, dehydration, sulphurisation, blowing or polymerisation, and inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of the chapter, are captured by the tariff description and subject to the applicable GST treatment, with an express exclusion for products covered by the related heading and with the entry text amended by subsequent notification to clarify scope.