GST classification and rate guidance clarifies tariff headings and applicable tax treatment for various goods and services. Clarification identifies tariff headings and GST treatment: fortified toned milk under HSN 0401 is nil rated; all beet and cane sugar under heading 1701 attract 5%; both plain and modified tamarind kernel powder under chapter 13 attract 5%; unsealed drinking water for public supply is nil rated; normal human plasma attracts 5% while other plasma products under HS 3002 attract 12%; wipes are classified by the component giving essential character (HS 3307 or 3401 at 18% as applicable); metallised yarns (Kasab) generally attract 12% under heading 5605 except a specified real zari item at 5%; marine engines as parts of fishing vessels attract 5%; cotton quilts are cotton-filled irrespective of cover and taxed by value thresholds; bus body building is GSTable at 28% when sold as a bus and at 18% when supplied as job work; disc brake pads classify under 8708 at 28%.