GST classification clarified: tariff headings determine exemption or concessional tax treatment across seeds, copra, henna, reagents and packaging. Clarification on GST classification and rates: fresh fruits exempt only if not frozen or dried; dried fruits taxable. Tamarind and seeds under the seeds heading attract concessional GST when not for sowing. Copra excluded from coconut exemption and taxable. Pure henna powder and leaves classify as vegetable dye materials and attract the concessional rate. Laboratory and diagnostic reagents under the reagents heading qualify for the concessional laboratory rate. Original/import essentiality certificate from the Directorate General of Hydrocarbons suffices for intra-company inter State stock transfers when records establish nexus.