GST classification: specified goods reclassified with revised rates and valuation impacts following council recommendations. Clarification prescribes GST classification and rates: fresh fruits/nuts exempt if not frozen or dried; dried fruits/nuts taxed at applicable rates; tamarind and other seeds attract concessional rate when not for sowing; copra is excluded from coconut exemption and taxed at copra rate; pure henna products attract concessional rate; value added supari and flavored cardamom attract higher prepared food rate; residues like BSG and DDGS are taxed at concessional residue rate; all pharmaceutical goods in the pharmaceutical chapter and all laboratory reagents attract the prescribed concessional rates; original DGH essentiality certificates suffice for intra company stock transfers; UPS and external batteries sold together are taxed separately; renewable project supplies may be valued on a 70:30 goods/services basis for the earlier period without refunds; fibre drums subject to uniform rate with transitional regularisation.