Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh

GST classification clarifications: electric vehicles, mango products, treated sewage, nicotine gum, fly ash and pulse by products reclassified.

Electrically operated vehicles remain classifiable as electric vehicles attracting concessional GST even without fitted batteries; Napa and similarly minor polished brittle stones qualify as non-mirror polished building stone for concessional treatment; fresh mangoes are exempt while sliced dried mangoes receive concessional treatment and other dried forms including mango pulp attract the standard rate; treated sewage water supplied as water is exempt; nicotine polacrilex gum for tobacco cessation is taxable as nicotine oral products; the 90% fly ash condition applies only to aggregates and not bricks; pulse milling by-products are classifiable as bran/residues and attract the concessional rate, with past periods regularized on an as is basis.