GST rate clarification reduces rates for specified goods and regularises past-period treatment for genuine doubts. Clarification establishes revised GST classification and applicable rates for specified goods, regularises past-period treatment on an 'as is' basis where genuine interpretational doubts existed, and confirms that certain items attract 5% GST while others remain at 18% as appropriate. Supply of raw cotton by agriculturists to registered cooperatives is taxable at 5% under reverse charge. Goods under HSN 9021 will attract a uniform 5% GST, and no refunds will be granted where GST was already paid at higher rates.