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of <h1>Fish and prawn/shrimp seeds exempt from GST; processed goods in Chapter 3 taxed at 2.5%.</h1> Fish seeds and prawn/shrimp seeds, whether processed, cured, or frozen, are generally exempt from Central Goods and Services Tax (CGST), Union Territory Goods and Services Tax (UTGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST). This exemption does not apply to goods classified under Chapter 3 that attract a 2.5% tax rate.
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