GST classification clarifications: electric vehicles, mango products, treated sewage, nicotine gum, fly ash and pulse by products reclassified. Clarifies GST classification and rates: electrically operated vehicles fall under HSN 8703 and attract the concessional rate even without batteries; Napa and similar minor polished building stones qualify for concessional treatment; fresh mangoes are exempt, sliced dried mangoes attract concessional rate while other dried forms including pulp attract the standard taxable rate; treated sewage water is exempt as water; nicotine polacrilex gum for cessation is classifiable under nicotine oral products with the applicable taxable rate; the 90% fly ash content condition applies only to aggregates and not bricks; pulse milling by products used as cattle feed are classifiable under bran/residues heading and attract the concessional rate, with past periods regularised.