GST rate clarification: specified goods classification and past period regularisation enable defined tax treatment and compliance conditions. Solar cookers using solar and grid electricity are classifiable under heading 8516 and attract 12% GST. All types of sprinklers, including fire water sprinklers, attract 12% GST, and issues for past periods are regularized on an as is where is basis. Parts of poultry keeping machinery are classifiable under tariff item 84369100 and attract 12% GST, with the rate schedule amended to expressly include such parts and past doubts regularized on an as is where is basis. The definition of pre packaged and labelled excludes agricultural produce in packages over 25 kg or 25 l, excluding them from the 5% levy.