GST classification: rates determined by HSN headings and the product's essential character, distinguishing supplies and job work. Clarifies GST classification and applicable rates by HSN heading for specified goods and services: fortified toned milk is Nil under HSN 0401; all beet and cane sugar fall under heading 1701 and attract the reduced sugar rate; both plain and modified tamarind kernel powder fall under Chapter 13 at the reduced TKP rate; drinking water supplied for public purposes not in sealed containers is Nil rated. Classification guidance provided for plasma, wipes (by essential character), metallised yarn/kasab, marine engines for fishing vessels, cotton quilts defined by filling, bus body building (supply vs service), and disc brake pads as vehicle parts.