GST classification: revised rates and tariff headings for extruded snacks, RMPU air conditioners and vehicle seats take effect prospectively. Clarification directs that extruded/expanded savoury snack products manufactured by extrusion are subject to 12% GST prospectively while un fried or un cooked extruded snack pellets remain at 5%, with past periods liable at 18%. Roof Mounted Package Unit air conditioners for railways are classified as air conditioning machines and attract the rate applicable to that heading. Seats for two wheelers are classifiable as two wheeler parts attracting the higher rate; car seat assemblies are reclassified to the higher rate prospectively. Field formations must implement and report difficulties.