GST classification and rates clarified for specified goods, fixing applicable tax treatment and procedural record requirements. Clarification of GST classification and rates for a list of specified goods: fresh versus dried fruits and nuts (exemption limited to truly fresh produce), tamarind seeds classed as seeds with a taxable rate when not for sowing, copra excluded from coconut exemption, pure henna products taxed under heading 1404, value added supari and coated cardamom taxed as prepared foods, residues like Brewers' spent grain under heading 2303 attracting concessional rate, all goods under heading 3006 and 3822 covered by the respective concessional entries, original DGH essentiality certificate sufficing for intra-company stock transfers, separate taxation of UPS and external batteries, deemed 70:30 valuation for certain renewable projects, and uniform higher rate for fibre drums with past regularisation.