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of <h1>Andhra Pradesh Clarifies GST Rates: EVs at 5%, Mango Pulp at 12%, Nicotine Gum at 18%, Fly Ash Bricks at 12%.</h1> The circular issued by the Andhra Pradesh Commercial Taxes Department clarifies GST rates and classifications based on the GST Council's 47th meeting recommendations. Key points include: electric vehicles, with or without batteries, attract a 5% GST rate; minor polished stones like Napa stones are eligible for a concessional 5% rate; mango pulp and other dried mango forms are taxed at 12%, while fresh mangoes are exempt; treated sewage water is GST exempt; Nicotine Polacrilex gum is taxed at 18%; fly ash bricks do not require 90% fly ash content for a 12% rate; and by-products of milling pulses are classified under heading 2302 with a 5% GST rate.
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