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<h1>GST classification and rates clarified for commodities, including agriculturist exemptions and packaged versus non packaged food treatment.</h1> Pepper of genus Piper is classifiable under HS 0904 and taxed under the applicable notification; dried pepper and raisins supplied by an agriculturist are exempt from GST under the agriculturist exemption and not liable for registration. Ready-to-eat popcorn mixed with salt and spices is classifiable under HS 2106 90 99 with differential treatment for packaged versus non packaged sales, while sugar mixed popcorn that becomes sugar confectionery is classifiable under HS 1704 90 90. AAC blocks with over 50% fly ash fall under HS 6815. The compensation cess amendment concerning vehicle ground clearance applies from the substitution notification's effective date.
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