GST classification updates: reclassifies extruded snacks, railway roof ACs, and vehicle seats with adjusted tax rates and prospective effect. Clarification directs that extruded savoury snack products manufactured by extrusion are reclassified to attract a reduced GST rate prospectively while un fried or uncooked snack pellets remain at a lower rate and past periods remain liable at the earlier rate; Roof Mounted Package Unit air conditioners for railways are classified under air conditioning machines rather than railway parts; two wheeler seats are classifiable as parts and accessories of two wheelers and car seats are classifiable under seats for motor vehicles and have been aligned to the higher rate prospectively. Field formations to implement and report issues.