GST classification clarifications confirm distinct tax treatment for fresh versus processed produce and reclassify several commodity entries. Circular clarifies GST classification and applicable rates for specific goods: fresh fruits and nuts remain exempt while frozen or intentionally dried variants are taxable; tamarind seeds are classifiable as seeds under heading 1209 with concessional treatment only when not for sowing; copra is excluded from coconut exemption and attracts the concessional rate; pure henna and mehndi paste are covered under tariff item 1404 and specified entries; brewers' spent grains and similar residues fall under heading 2303; all goods under heading 3006 and heading 3822 attract the rates provided in their respective entries. Administrative clarifications include acceptance of original DGH Essentiality Certificates for inter state stock transfers and separate taxation where UPS and external batteries are invoiced individually.