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<h1>GST classification guidance clarifies applicable tax rates for fortified milk, sugar, wipes, vehicles, medical and textile goods.</h1> Clarification establishes GST classification and rates: fortified toned milk under HSN 0401 is nil-rated; all beet and cane sugar under heading 1701 attract 5% GST; both plain and modified tamarind kernel powder under chapter 13 attract 5% GST; drinking water supplied for public purposes not in sealed containers is exempt; normal human plasma attracts 5% while other plasma products under HS 3002 attract 12%; wipes are classified by essential character and, if impregnated with perfumes/cosmetics or coated with soap/detergent, fall under HS 3307/3401 attracting 18% GST.