GST classification and rates clarified for goods: exemptions, concessional rates, and tariff alignments explained. Clarification of GST classifications and rates for specified goods: dried leguminous vegetables subjected only to mild heat treatment remain under HS 0713 (branded and packed attracting 5%, otherwise exempt; mixtures as namkeens under heading 2106), almond milk is classifiable under the residual beverage entry attracting 18%, mechanical sprayers of all types are covered by the schedule entry and attract the specified concessional rate, imported naval stores are exempt from GST under Customs Act treatment, leased imports supplying specified services are exempt subject to Condition No. 102, solar water heater parts in chapters 84/85/94 attract concessional treatment, and parts solely for medical devices classify with those devices per chapter note 2(b).