GST rate reclassification: reduced rates and retrospective regularisation for specified goods, with no refunds for higher past payments. Clarifies GST rate changes following GST Council recommendations: uncooked extruded snack pellets and fish soluble paste reclassified to five per cent effective 27 July 2023; ready to eat extruded snacks remain at 18 per cent. Desiccated coconut, biomass briquettes and areca leaf plates/cups are regularised for specified prior periods. Supply of raw cotton by agriculturists to cooperatives is taxable at five per cent on reverse charge basis, and imitation zari thread/yarn reduced to five per cent. Medical implants under the relevant heading attract a uniform five per cent rate. Past period issues are regularised on an 'as is' basis and no refunds will be granted where higher GST was paid.