GST rate revisions: select goods reclassified and moved to lower GST band, with past-period positions regularised. The circular prescribes revised tariff classification and GST rates: uncooked extruded snack pellets, fish soluble paste, imitation zari yarn and goods under HSN 9021 are assigned a 5% GST rate effective 27 July 2023 (with ready-to-eat extruded snacks remaining at 18%); supply of raw cotton by agriculturists to cooperatives is taxable at 5% on reverse charge; desiccated coconut, biomass briquettes and areca leaf tableware issues are regularised for specified past periods. All past-period interpretational doubts are regularised on an 'as is' basis and no refunds will be granted where higher GST was earlier paid.