This circular provides clarifications on GST rates and classification of specified goods, based on the recommendations of the GST Council in its 47th meeting, with a view to resolving interpretational issues and ensuring uniform tax treatment.

It clarifies that electrically operated vehicles attract GST at the rate of 5% even if supplied without a battery pack, as the presence of a battery is not essential for classification as an electric vehicle. Building stones such as Napa stones, which are not mirror-polished, are clarified to be eligible for the concessional GST rate of 5% applicable to non-mirror-polished building stones.

The circular further clarifies that fresh mangoes remain exempt from GST, sliced and dried mangoes attract GST at 5%, while all other forms of dried mangoes, including mango pulp, attract GST at 12%. Treated sewage water is clarified to be exempt from GST, and the term “purified” has been removed from the relevant exemption entry to avoid ambiguity.

It also clarifies that nicotine polacrilex gum used for tobacco cessation is classifiable under tariff item 2404 91 00 and attracts GST at 18%. In the case of fly ash products, the condition of 90% fly ash content applies only to fly ash aggregate and not to fly ash bricks or blocks. Further, by-products of milling of pulses such as chilka, khanda, and churi are classifiable under heading 2302 and attract GST at 5%, with past cases to be regularised on an “as is” basis. These clarifications aim to bring certainty and consistency in GST classification and rate application.