GST classification clarifications: rates and exemption treatment for pepper, raisins, popcorn, AAC blocks, and compensation cess effective dates. Pepper of genus Piper falls under HS 0904 and is subject to the Schedule I GST rate; dried pepper and raisins supplied by an agriculturist are exempt and not liable for registration under Section 23(1) of the KGST Act. Ready-to-eat popcorn mixed with salt and spices is classifiable under HS 2106 90 99 with different GST treatment for prepackaged labelled and other forms, while sugar-mixed popcorn is classifiable under HS 1704 90 90. AAC blocks with over fifty percent fly ash fall under HS 6815. Amendment to Compensation Cess entry 52B is effective on or after 26.7.2023.