Clarification regarding GST rates & classification (goods).

GST classification and rates clarified: specific goods including processed legumes, almond milk, sprayers, navy imports, leased imports, solar and medical parts.

Dried leguminous vegetables subjected only to mild heat treatment remain classifiable under HS 0713 (branded packed units attract concessional GST; others exempt); almond milk is classifiable under the residual tariff of tariff item 2202 and attracts the higher applicable rate; mechanical sprayers of all types fall under the specific mechanical sprayer entry and attract the concessional rate; imported stores for Indian Naval ships are exempt from GST; goods imported under lease supplying specified services are IGST exempt subject to bond and conditions; parts for solar water heaters under chapters 84, 85 or 94 attract concessional treatment; parts solely or principally for medical devices classify with the devices under Chapter Note 2(b).