Clarification regarding GST rates & classification (goods)

GST classification clarifications: specified goods and import scenarios reclassified with corresponding GST rates and exemptions.

Clarification on GST classification and rates: dried leguminous vegetables subjected only to mild heat treatment remain classified as dried legumes (5% if branded and packed; otherwise exempt); almond milk is classed under the residual beverage entry (18%); mechanical sprayers of all types are covered by the mechanical sprayer entry at 12%; parts for solar water heaters and systems falling under chapters 84, 85 and 94 attract 5%; parts solely or principally for specified medical devices classify with the device and attract 12%; imported naval stores are GST-exempt; imports under lease supplying certain services are IGST-exempt subject to bond conditions.