GST classification clarifies product headings and applicable tax treatments for Rab, by products, beverages, snacks, SUVs, imports. Rab, distinct from molasses, is classifiable under tariff heading 1702 and attracts the GST rate for that heading. By-products of pulse/dal milling (Chilka, Khanda, Churi/Chuni) are fully exempt from GST from 1 January 2023 and interim matters are regularised on an 'as is' basis. Carbonated fruit beverages are assigned HS 220299 and fall under the specific notification entries with applicable GST and compensation cess; snack pellets manufactured by extrusion are classifiable under 1905 90 30. SUVs meeting all four specified criteria attract the stated compensation cess. Importers of goods listed in Notification No. 3/2017 may claim a lower IGST rate where eligible.