GST classification and rates clarified: reclassification of seeds, copra, henna, reagents and packaging with specified tax treatments. Clarifies GST classification and rates: fresh fruits/nuts exempt only if supplied unprocessed; seeds under heading 1209 taxable at 5% when not for sowing; copra excluded from coconut exemption and taxed at 5%; pure henna powder/leaves at 5%; scented sweet supari and flavored/coated cardamom products at 18%; Brewers' spent grain and analogous residues under heading 2303 at 5%; all goods under heading 3006 at 12%; all reagents under heading 3822 at 12%; original DGH essentiality certificate acceptable for inter state stock transfers; external batteries and UPS taxed separately; renewable energy projects valuation 70:30 applied for past period without refunds; fibre drums uniformly at 18% going forward.