GST classification of electrically operated vehicles clarified; absence of fitted battery does not change classification, reduced rate applies. Clarifications: electrically operated vehicles remain classifiable under HSN 8703 even if supplied without batteries and attract the concessional five per cent GST; Napa and similar minor polished dimensional stones qualify for the concessional five per cent entry; mango forms under CTH 0804 are distinguished-fresh mangoes exempt, sliced dried concessional, other processed forms including pulp at standard rate; treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation is classifiable under the oral nicotine tariff item at the standard rate; fly ash content condition applies only to aggregates; dal milling by products under heading 2302 attract the concessional rate when used as cattle feed ingredient.