GST classification updates: key goods reclassified and prior-period transactions regularized under specified compliance conditions. Solar cookers working on dual solar and grid energy are classifiable under the electrical heating/lighting heading and attract 12% GST. All sprinklers, including fire water sprinklers, and parts of poultry keeping machinery attract 12% GST; amendments expressly include parts and prior period issues are regularized on an as is where is basis. The definition of 'pre-packaged and labelled' excludes agricultural produce packages over 25 kilogram or 25 litre from the 5% levy, with past periods regularized. Supplies to or by government engaged agencies for approved distribution programmes are regularized subject to certification and reversal of input tax credit if claimed.