GST classification changes: several goods reclassified or rate reduced and past-period issues regularized on as is basis. Clarification implements GST Council recommendations reclassifying or reducing GST rates for specified goods and regularising prior-period uncertainties. Un fried/un cooked extruded snack pellets are placed under CTH 1905 and subject to 5% GST for non ready to eat forms while ready to eat extruded products remain at 18%. Fish soluble paste and imitation zari thread are reduced to 5%. Supply of raw cotton by agriculturists to cooperatives is taxable under reverse charge at the concessional rate. Desiccated coconut, biomass briquettes, areca leaf products and HSN 9021 goods are regularised for identified past periods. No refunds where higher GST was paid.