GST classification: revised rates and headings clarified for seeds, copra, henna, reagents and fibre drums. Clarification sets GST treatment across goods categories: fresh fruits/nuts exempt while frozen/processed/dried attract 5%/12%; tamarind and other seeds under the sowing seed classification attract 5% if not for sowing from 01.10.2021; copra (dried coconut flesh) attracts 5% and is excluded from coconut exemption; pure henna powder/leaves attract 5%; value added supari and flavored/coated cardamom attract 18%; BSG/DDGS and similar residues classify under residues heading and attract 5%; all goods under chapter 30 specified by Chapter Note 4 attract 12%; all goods under heading 3822 attract 12%; original DGH essentiality certificate suffices for inter state transfers of the same imported goods; UPS and external batteries on same invoice are taxed separately; renewable energy projects may use a 70:30 goods:services valuation for 01.07.2017-31.12.2018 with no refunds; heading 4819 goods uniformly 18% from 01.10.2021 and past supplies at 12% treated as paid.