GST classification and rates clarified: pepper, popcorn, AAC blocks, and agriculturist supplies exempt from registration. Clarification of GST classification and rates: pepper of genus Piper is under HS 0904 and attracts 5% GST; dried pepper and raisins supplied by an agriculturist are exempt and such agriculturists are not liable to registration under Section 23(1) of the CGST Act. Ready-to-eat popcorn mixed with salt and spices is under HS 2106 90 99 and attracts 5% GST if other than pre-packaged and labelled and 12% if packaged and labelled; sugar-coated popcorn is under HS 1704 90 90 at 18% GST. AAC blocks with over 50% fly ash fall under HS 6815 attracting 12% GST. The Central TRU circular is to apply mutatis mutandis to the Goa GST Act.