GST classification and rates clarified across goods categories, defining tax treatment for seeds, copra, henna, reagents. Clarification of GST classification and rates: fresh fruits and nuts are exempt only when unprocessed and not dried or frozen; seeds are classifiable as sowing seeds but attract concessional tax when used otherwise; copra is excluded from coconut exemption and attracts concessional tax; pure henna powder and leaves without additives attract concessional tax; processed betel and coated cardamom attract higher tax; residues from brewing and distilling attract concessional tax; all pharmaceutical goods covered by the chapter note attract the concessional pharmaceutical rate; all laboratory reagents fall under the concessional reagents rate; procedural clarifications on essentiality certificates, separate treatment for UPS and batteries, deemed valuation for renewable projects, and uniform higher rate for fibre drums.