GST classification for pepper clarified, including rate applicability and whether agriculturist supply is exempt per circular. Clarification addresses the GST classification and applicable tax treatment of pepper of the genus Piper and dried, crushed or ground fruits of the genera Capsicum and Pimenta as placed in Schedule 1 with GST at the specified rate until 21-09-2025, and considers whether supply of dried pepper by an agriculturist is exempt, referring to paragraph 1 of Circular No. 247/04/2025-GST for guidance on exemption conditions.