GST classification of electrically operated vehicles clarified: vehicles without fitted batteries qualify for concessional rate under entry. Electrically operated vehicles are classifiable under HSN 8703 and attract the concessional entry rate even if batteries are not fitted; minor polished Napa stones qualify as non mirror polished calcareous building stone for concessional treatment; fresh mangoes are exempt, sliced dried mangoes concessional, and other processed mango forms including pulp attract the standard processed rate; treated sewage water is exempt as water; nicotine polacrilex gum for cessation is classifiable under nicotine oral products with applicable rate; 90% fly ash condition applies only to aggregates; pulse milling by products used as cattle feed are classifiable under heading 2302 and attract the concessional rate with past periods regularised as is.