GST classification and rates clarified: specific goods assigned HS codes, exemptions, and cess applicability under new recommendations. Clarification prescribes GST/cess treatment: Rab is classifiable under tariff heading 1702 at 18%; dal/pulse milling by products (chilka, khanda, churi/chuni) are fully exempt from GST from 1 January 2023 and are regularized as is for the intervening period; carbonated fruit beverages fall under HS 2202 99 attracting 28% GST and 12% compensation cess; extruded snack pellets (fryums) are under tariff item 1905 90 30 at 18% GST; SUVs meeting four specified specifications attract 22% compensation cess; importers of goods in Notification 3/2017 may claim a lower IGST rate where eligible.