GST classification guidance clarifies applicable rates for common goods and services including milk, sugar, water, wipes, engines. Clarification resolves GST classification and applicable rates by reference to tariff headings and HSN explanatory notes: fortified toned milk (HS 0401) is NIL; beet and cane sugar (HS 1701) attract 5%; both plain and modified Tamarind Kernel Powder (chapter 13) attract 5%; non-sealed public drinking water is NIL (HS 2201); normal human plasma attracts 5% while other plasma products attract 12% (HS 3002); wipes are classified by the component giving essential character and attract 18% under HS 3307 or 3401 as appropriate; metallised yarn (Kasab) falls under HS 5605 with differing rates; marine engines as parts of fishing vessels attract 5%; cotton-filled quilts are treated as cotton quilts; bus body building may be supply of motor vehicle at 28% or job work service at 18%; disc brake pads classify under HS 8708 at 28%.