GST classification clarifications set rates for electric vehicles, mango products, treated sewage water, nicotine gum, fly ash goods and pulse residues. Electrically operated vehicles are taxable at 5% even without a fitted battery. Minor-polished Napa and comparable building stones qualify for 5%, while fresh mangoes are exempt, sliced and dried mangoes attract 5%, and mango pulp and other dried forms attract 12%. Treated sewage water is exempt, and Nicotine Polacrilex gum attracts 18%. The 90% fly ash-content condition applies only to fly ash aggregate. Pulse-milling by-products used as cattle-feed ingredients are taxable at 5%, with past treatment regularised on an as-is basis.