GST classification and rates clarified for specific goods, setting uniform tax treatment and procedural certificate requirements. Clarification mandates uniform GST treatment for specific goods: fresh fruits exempt only if supplied unprocessed; dried fruits taxed; seeds not supplied for sowing attract concessional tax while seeds for sowing remain exempt; copra is distinct from coconut and taxed accordingly; pure henna powder/leaves and mehndi paste attract concessional rates; value-added supari and flavored cardamom products attract higher food preparation rates; brewers' residues are classed as residues with concessional rate; all medicaments of the chapter and all laboratory reagents attract their respective concessional rates; original essentiality certificates suffice for inter-state stock transfers of imported concessional goods; UPS and external batteries sold together are taxed separately; renewable projects may use the deemed goods/services valuation for the specified historical period; fibre drums receive a uniform rate going forward, with past lower-rate supplies treated as fully paid.