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<h1>Assam Clarifies GST Rates: 5% for Heat-Treated Legumes, 18% for Almond Milk, 12% for Mechanical Sprayers.</h1> The Government of Assam issued a circular clarifying GST rates and classifications for various goods. Leguminous vegetables subjected to mild heat treatment remain 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 18% GST. Mechanical sprayers now attract 12% GST. Imported stores for Indian Navy ships are exempt from GST. Goods imported under lease arrangements are exempt from IGST to avoid double taxation. Parts for solar water heaters attract 5% GST. Parts for medical devices falling under specific headings attract 12% GST.