GST classification clarified for specific goods, updating applicable rates, treatment of composite supplies, and compliance documentation requirements. Clarifies GST classification and rates for identified goods per GST Council recommendations: fresh fruits and nuts are exempt only when supplied unprocessed; dried fruits and nuts are taxable. Seeds under heading 1209 (including tamarind seeds) are nil-rated only when for sowing; otherwise they attract a concessional rate. Copra is excluded from coconut exemption. All goods under heading 3006 and heading 3822 attract the specified concessional rates. Operational rulings cover acceptance of original DGH Essentiality certificates for inter state stock transfers, separate taxation of UPS and external batteries, 70:30 valuation for renewable projects, and uniform treatment of fibre drums.