GST classification clarified: electrically operated vehicles, treated sewage water and pulse by products attract specified GST rates. Electrically operated vehicles are classifiable under HSN 8703 and attract five per cent. GST even if batteries are not fitted at supply; Napa and similarly minor polished stones ready for use qualify under Sl. No. 123 for concessional rate; mango forms under heading 0804 are separately classified (fresh exempt, sliced and dried concessional, other dried/pulp higher rate); treated sewage water under heading 2201 is exempt; nicotine polacrilex gum falls under tariff item 2404 91 00 at 18 per cent; fly ash content condition applies only to aggregate; pulse milling by products under heading 2302 attract five per cent.