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of <h1>GST Clarifications: 5% for EVs and Napa Stone, 12% for Mango Pulp, 18% for Nicotine Gum.</h1> The circular provides clarifications on GST rates and classifications following the GST Council's 47th meeting. It confirms a 5% GST rate for electric vehicles, regardless of battery inclusion. Minor polished stones like Napa Stone qualify for a 5% rate. Mango pulp and non-sliced dried mangoes attract a 12% rate, while fresh mangoes are exempt. Treated sewage water is GST-exempt. Nicotine Polacrilex gum is taxed at 18%. Fly ash bricks are not subject to the 90% fly ash content condition, unlike fly ash aggregates. By-products of milling pulses, used as cattle feed, attract a 5% GST rate.
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