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of <h1>Sikkim GST Update: 5% on Electric Vehicles, 18% on Nicotine Gum, Exemptions for Treated Sewage Water.</h1> The circular from the Government of Sikkim clarifies GST rates and classifications for various goods based on the GST Council's recommendations from its 47th meeting. Electric vehicles, regardless of battery inclusion, attract a 5% GST. Stones like Napa Stones, not mirror-polished, are eligible for a 5% rate. Mango pulp and dried mangoes, excluding fresh and sliced dried mangoes, are taxed at 12%. Treated sewage water is exempt from GST. Nicotine Polacrilex gum has an 18% GST rate. Fly ash bricks are not subject to the 90% fly ash content condition, unlike fly ash aggregates. By-products from milling pulses, used as cattle feed, attract a 5% GST rate.
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