GST classification of electrically operated vehicles: lack of fitted batteries does not change their tax classification, attracting concessional treatment. Electrically operated vehicles are classifiable under HSN 8703 and attract the concessional GST rate even if batteries are not fitted at supply; absence of batteries does not change the essential character. Napa and similar brittle stones with only minor polishing fall within the reduced-rate entry for non-mirror-polished ready-to-use building stone. Mango products under CTH 0804 are taxed by form (fresh exempt, sliced dried concessional, other dried forms including pulp at the standard rate). Treated sewage water is exempt under heading 2201. Nicotine polacrilex gum for tobacco cessation is classifiable under tariff item 2404 91 00 at the applicable rate. The 90% fly ash content requirement applies only to fly ash aggregate, not bricks, and milling by-products of pulses classifiable under heading 2302 used as cattle feed ingredients attract the concessional rate, with past periods regularized on an as is basis.