Tax rate on tractor parts amended to include specific tractor components under state GST schedule, expanding taxable entries. Amendment adds specific tractor goods and parts to Schedule III - 9% of the Odisha GST notification, enumerating tyres, tubes, specified agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and accessories, radiator and cooling system assemblies, silencers, clutch assemblies, steering wheels, hydraulic components, and external body components to be covered under the stated rate schedule.