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<h1>GST Council Clarifies Tax Rates, Exemptions, and Classifications for Various Goods and Services Under Section 164</h1> The circular provides clarifications on various Goods and Services Tax (GST) matters based on the 55th GST Council meeting. Key points include GST rates for pepper, raisins, ready-to-eat popcorn, and fly ash-based concrete blocks. It addresses classification, exemptions for agriculturists, and compensation cess for motor vehicles. The document aims to provide uniform interpretation of GST regulations and resolve existing ambiguities in tax application.