GST classification clarifications define agriculturist exemptions and commodity-specific rates affecting pepper, popcorn and AAC blocks. The circular clarifies that pepper of genus Piper is classifiable under HS 0904 at 5% GST and dried pepper or raisins supplied by an agriculturist are exempt and not liable for registration under Section 23(1) of the WBGST Act; ready-to-eat popcorn mixed with salt and spices is HS 2106 90 99 attracting 5% if unpackaged and 12% if packaged and labelled, while sugar-coated popcorn is treated as sugar confectionery at 18% GST; AAC blocks with over 50% fly ash fall under HS 6815 at 12% GST; and the amended Compensation Cess entry for utility vehicles applies from the notified effective date.