GST classification of electrically operated vehicles: absence of battery does not preclude concessional GST treatment for such vehicles. Electrically operated vehicles are classifiable under HSN 8703 and attract the concessional rate even if batteries are not fitted at supply; Napa and similar minor-polished building stones qualify for the concessional entry notwithstanding lack of mirror polishing; mango forms are distinguished-fresh exempt, sliced dried concessional, other processed forms including pulp taxable at the higher rate; treated sewage water under heading 2201 is exempt; Nicotine Polacrilex gum for cessation is classifiable under the new nicotine tariff item and taxable accordingly; the 90% fly ash content condition applies only to fly ash aggregate; dal-milling by-products fall under heading 2302 and attract the concessional rate, with past periods regularizable.