GST rate revisions: reduced rates and retrospective regularisation for specified goods, with no refunds where higher tax was paid. Supply of uncooked/unfried extruded snack pellets (CTH 1905), fish soluble paste (CTH 2309), imitation zari thread (heading 5605) and goods under HSN 9021 are reclassified or re-rated to attract 5% GST from the notified effective date; ready-to-eat extruded snacks retain 18%. Supply of raw cotton by agriculturists to cooperatives is taxable at 5% on reverse charge. Desiccated coconut, biomass briquettes and areca leaf plates/cups are regularised for specified past periods. All listed past-period issues are regularised on an 'as is' basis and no refunds will be granted where higher GST was paid.