GST rate reduction for tractor parts: notification inserts specific tariff entries so those components attract the designated State GST rate. The Government amends the State Tax (Rate) notification by inserting serial numbers 452A-452O into Schedule III to list specific HSN codes and descriptions for tractor parts (tyres, tubes, certain agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels and accessories, radiator and cooling systems, silencers, clutch assemblies, steering wheels, hydraulic parts, and body components), so these parts are charged under the State GST rate specified in Schedule III; the amendment takes effect on publication in the Official Gazette.