GST rate reclassification for specified goods; certain supplies reclassified and past period treatments regularised on an as is basis. Circular clarifies GST classification and revised rates for specified goods (including extruded un cooked snack pellets, fish soluble paste, desiccated coconut, biomass briquettes, imitation zari yarn, raw cotton supplies to cooperatives, areca leaf plates and cups, and goods under HSN 9021), notifies the applicable tariff headings and rate changes effective from the Council recommendations, and regularises past-period treatment on an 'as is' basis while stating no refunds where higher GST was already paid.