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of <h1>Andhra Pradesh clarifies GST: 5% on branded legumes, 18% on almond milk, and exemptions for naval stores and leases.</h1> The circular issued by the Andhra Pradesh Commercial Taxes Department provides clarifications on GST rates and classifications for various goods. It addresses the classification of mildly heat-treated leguminous vegetables under HS code 0713, which attract 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 are subject to a 12% GST. Imported naval stores are exempt from GST. Goods imported under lease arrangements are exempt from IGST to avoid double taxation. Parts for solar water heaters and systems attract a 5% GST. Parts and accessories for specific medical devices are taxed at 12% GST.
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