a) Mere heating of leguminous vegetables (gram/lentil) for removing moisture, or to soften and puff it or removing the skin, and not subjecting to any other processing or addition of any other ingredients (salt, oil etc.) would be classified under HSN Code 0713.
b) All “mechanical sprayers” falling under HSN Code 8424 would attract 12% GST.
c) Parts like Solar Evacuation tubes for solar power based devices like solar water heater, solar steam, generation systems, would be eligible to 5% GST rate.
d) Exclusive parts and accessories suitable for use solely or principally with a medical device (falling under headings 9018, 9019, 9021 or 9022) would fall in respective headings and attract GST at the concessional rate of 12%.
e) Almond milk is classifiable under HSN Code 22029990 and attracts GST rate of 18%.
f) Imported stores for Navy would be entitled to exemption from IGST.
The rate changes shall be made effective with effect from 1st October, 2019.
Source : http://cbic.gov.in/resources//htdocs-cbec/press-release/PRESS_RELEASE_Final.pdf