GST rate reclassification updates applicable tax on extruded uncooked snack pellets and related goods, regularising past periods. The circular implements GST Council recommendations reclassifying certain goods and prescribing applicable GST rates: uncooked extruded snack pellets under CTH 1905 and fish soluble paste under CTH 2309 attract 5% from 27 July 2023, imitation zari yarn under heading 5605 reduced to 5%, raw cotton supply from agriculturists to cooperatives is taxable at 5% on a reverse charge basis, and uniform 5% is clarified for goods under HSN 9021. Specified past periods of interpretational doubt are regularised on an 'as is basis' and no refunds will be granted where higher GST was already paid.