GST classification clarified for pepper, raisins, ready-to-eat popcorn, AAC blocks and agriculturist exemptions under council recommendations Clarification addresses classification and GST rates for specified goods: pepper of genus Piper attracts 5% GST; dried pepper and raisins supplied by agriculturists are exempt and not liable to registration; ready-to-eat popcorn mixed with salt and spices is HS 2106 90 99 attracting 5% GST if unpackaged and 12% if packaged and labelled, while sugar-coated popcorn is classifiable as sugar confectionery attracting 18% GST; AAC blocks with over 50% fly ash fall under HS 6815 attracting 12% GST; the amended Compensation Cess entry for utility vehicles applies from the amendment's effective date.