GST rates and goods classification clarified through a uniform compliance directive for field officers under state tax administration. Uniform implementation of GST rates and classification of goods is directed by requiring field formations to follow the clarification issued by the Central Government's Tax Research Unit on the recommendations of the GST Council's 47th meeting. The instruction is issued in exercise of the power to issue orders, instructions and directions for ensuring consistency in the application of the State GST law across departments and officers. The circular operates as a compliance directive for all concerned State tax authorities and adopts the Central clarification for field-level administration so that the same understanding of GST rates and goods classification is followed uniformly.