GST classification changes on specified goods adjust applicable rates and regularise past-period treatment without refunds. Clarifies revised GST classification and concessional rates for specified goods with effect from 27 July 2023 where applicable, confirms that uncooked extruded snack pellets attract the lower rate while ready to eat extruded snacks retain the higher rate, reduces the rate on fish soluble paste, reclassifies imitation zari thread or yarn to the concessional rate, regularises past periods on an 'as is' basis for multiple items including desiccated coconut and biomass briquettes, confirms raw cotton supplied by agriculturists to cooperatives is taxable under the reverse charge mechanism, and states no refunds will be granted where higher GST was already paid.