GST classification and rates: FAQs clarify commodity-specific tax treatment, HS code assignments, exemptions and rate categories. Classification and applicable GST rates are determined by HS codes, product form and end-use: certain unprocessed agricultural goods and seeds are Nil-rated while processed, value-added or differently purposed variants attract specified GST rates. The FAQs assign HS headings to a range of goods and state that residual entries apply higher rates to parts and accessories; they also note special rules such as reverse charge liability for purchases from agriculturists and exemption from compensation cess for ambulances factory-fitted with required equipment.