GST classification and rates clarified for specified goods, setting applicable tax treatment and valuation mechanisms for supplies. Clarification fixes GST classification and rates: fresh fruits and nuts exempt if unprocessed; dried fruits/nuts taxable. Seeds under heading 1209 (including tamarind seeds) attract 5% if not for sowing; copra (dried coconut flesh) is classifiable under heading 1203 and attracts 5%. Pure henna powder/leaves and mehndi paste in cones attract 5%. Value-added flavored cardamom and scented sweet supari attract 18%. Brewers' residues and DDGS fall under heading 2303 at 5%. All goods under heading 3006 and heading 3822 attract 12% GST. DGH essentiality certificates suffice for inter-state stock transfers within the same company. UPS/inverter and external batteries sold together are separate supplies with distinct rates. Renewable Energy Projects may use a 70:30 goods-to-services valuation for the stated periods. Fibre drums under heading 4819 are taxed at 18%, with past supplies at 12% treated as fully paid.