GST classification changes: reclassification of extruded snacks, railway rooftop AC units, and motor vehicle seats alters applicable tax treatment. Clarification addresses GST classification and rates: extruded savoury snacks under HS 1905 90 30 are aligned with ready to consume namkeens and receive a reduced rate prospectively; un fried or un cooked extruded pellets retain the lower existing rate. RMPU air conditioning machines for railways are classified under HS 8415, excluded from Chapter 86 parts. Seats for two wheelers fall under the two wheeler parts heading, while car seats fall under the motor vehicle seating heading and have been reclassified to the higher rate prospectively.