GST classification and rates updated: HS code and rate changes for extruded snacks, rail AC units, and vehicle seats. Clarification updates GST classification and applicable rates: extruded or expanded savoury products under HS 1905 90 30 attract 12% from the notification's effective date while un fried or un cooked snack pellets by extrusion remain at 5% and prior periods are liable to 18%. Roof Mounted Package Unit air conditioners for railways are classified under HS 8415. Seats for two wheelers are classifiable under HS 8714 and car seats under HS 9401, with car seats moved to the higher rate prospectively to align with two wheeler seat rates.