GST classification clarified: key goods reclassified with specified concessional and standard rates and exemptions. Electrically operated vehicles are classified as such even if batteries are not fitted and attract the concessional rate; minor polished calcareous stones like Napa stone fall within the concessional entry for building stone; fresh mangoes are exempt, sliced dried mangoes attract the concessional rate while other processed forms including mango pulp attract the general rate; treated sewage water is exempt as water; nicotine polacrilex gum for tobacco cessation is taxable at the standard rate; the 90% fly ash content condition applies only to fly ash aggregate; milling by-products such as chilka, khanda and churi attract the concessional rate and past periods may be regularized.