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of <h1>GST Rates Clarified: Electric Vehicles & Napa Stones at 5%, Mango Pulp at 12%, Fresh Mangoes & Sewage Water Exempt.</h1> The circular clarifies GST rates based on the GST Council's 47th meeting recommendations. Electric vehicles, regardless of battery presence, are taxed at 5%. Napa stones, not mirror-polished, also attract a 5% rate. Mango pulp and dried mangoes are taxed at 12%, while fresh mangoes are exempt. Treated sewage water is GST-free. Nicotine Polacrilex gum is taxed at 18%. Fly ash bricks are not subject to the 90% fly ash content condition, unlike aggregates. By-products of milling dal/pulses, used as cattle feed, are taxed at 5%. Any implementation issues should be reported to the Commissioner.
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