GST rate clarifications: classification and tax treatment for Rab, dal by-products, beverages, snack pellets, SUVs, and IGST import rates. Rab, a semi-solid sugarcane product distinct from molasses, is classifiable under heading 1702 and attracts the GST rate for that heading. By-products of dal/pulse milling (Chilka, Khanda, Churi/Chuni) are fully exempt from GST from 1 January 2023 and intervening-period matters are regularized on an as-is basis. Carbonated fruit beverages fall under HS 2202 99 with higher GST and compensation cess; extruded snack pellets are classifiable as extruded savoury products with the mid-rate GST. Compensation cess at the higher rate applies only to SUVs meeting all four specified criteria. Importers of goods in the specified list may claim any lower IGST rate available under other notifications.