Clarification regarding GST rates & classification (goods)

GST classification and applicable rates clarified for legumes, almond milk, sprayers, naval stores, leased imports, solar and medical parts.

Clarifies GST classification and applicable rates: dried leguminous vegetables subjected only to mild heat remain under HS 0713 with concessional or exempt treatment depending on packaging; almond milk is classifiable under tariff item 2202 99 90; mechanical sprayers of all types fall under Schedule II entry 195B with concessional rate; imported naval stores are GST exempt; imports taken on lease qualify for IGST exemption where linked to specified Schedule II services subject to bond and conditions; parts for solar water heaters (Ch.84/85/94) and parts solely for medical devices (per Chapter Note 2(b)) receive concessional classification.