GST classification clarified: key goods reclassified and rates fixed affecting tariffs, cess applicability, and import rate eligibility. Rab is classifiable under Tariff Heading 1702 attracting 18% GST. By-products of dal/pulses milling (Chilka, Khanda, Churi/Chuni) are fully exempt irrespective of end-use and interim transactions are regularized on an 'as is' basis. Carbonated fruit drinks with fruit juice classify under HS 2202 99 and attract 28% GST plus Compensation Cess; snack pellets made by extrusion fall under tariff item 1905 90 30 with 18% GST. Compensation Cess higher rate applies to SUVs meeting all four specified specifications. Importers may claim lower IGST rates where eligible.