GST exemption for earthenware and clay lamps alters tax treatment, requiring suppliers to update classification and invoicing. GST exemption applies to goods classifiable under 6912 00 40 - earthen pots and clay lamps - by Notification No. 10/2025 Integrated Tax (Rate), effective 22-09-2025, requiring alignment of invoicing, classification, and return reporting to reflect their removal from the integrated tax rate schedule.