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of <h1>Karnataka GST Clarifications: Legumes, Almond Milk, and Medical Device Parts Rates Explained; Navy Imports Exempt.</h1> The circular issued by the Commissioner of Commercial Taxes in Karnataka provides clarifications on GST rates and classifications for various goods. Leguminous vegetables subjected to mild heat treatment are classified under HS code 0713 with a 5% GST if branded and packed, otherwise exempt. Almond milk is classified under tariff item 2202 99 90 with an 18% GST. Mechanical sprayers attract a 12% GST. Imported stores for the Indian Navy are exempt from GST. Goods imported under lease arrangements are exempt to avoid double taxation. Parts for solar water heaters attract a 5% GST. Parts and accessories for medical devices are subject to a 12% GST.
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