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    <title>GST RATES AND TAXABILITY OF GOODS</title>
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    <description>CBIC Circular No. 179 clarifies GST classification and rates: electric vehicles under HSN 8703 attract the concessional entry even without battery packs; minor polished brittle stones like Napa qualify under the concessional Schedule I entry; mango derivatives are split between exemption for fresh fruit, concessional treatment for sliced/dried forms, and standard taxation for other processed forms including pulp; treated sewage water under heading 2201 is exempt after amendment; nicotine polacrilex gum is classifiable under tariff item 2404 91 00; the 90% fly ash content condition applies only to aggregates and has been omitted for bricks/blocks; milling by-products fall under heading 2302 and attract the concessional Schedule I rate, with past periods to be regularized.</description>
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