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    <title>Clarification regarding GST rates and classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th-29th June, 2022 at Chandigarh</title>
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    <description>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.</description>
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      <title>Clarification regarding GST rates and classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th-29th June, 2022 at Chandigarh</title>
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      <description>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.</description>
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