GST classification clarified: key goods including electric vehicles and processed food forms allocated specific GST rates and classifications. Electrically operated vehicles that run solely on electrical energy are classifiable under HSN 8703 and attract 5% GST even if batteries are not fitted at the time of supply; similarly, Napa and minor-polished calcareous building stones qualify for the concessional rate, fresh mangoes are exempt while non-sliced dried forms including pulp attract the higher rate, treated sewage water is GST exempt under heading 2201, nicotine polacrilex gum for cessation is classifiable under oral nicotine products at 18%, the 90% fly ash content condition applies only to aggregates not bricks, and pulse-milling by-products used as cattle feed attract 5% GST with past periods regularised on an as-is basis.