Tax rate reduction on specified tractor parts: Assam amends state GST schedule to apply a lower rate and effective date. Assam inserts specific tractor parts and components into the State GST lower-rate schedule by amending the existing notification under the Assam Goods and Services Tax Act, 2017; the listed items include tyres, tubes, agricultural diesel engines above stated cylinder capacity, hydraulic pumps, bumpers, brakes assemblies, gear boxes, transaxles, wheels, radiator and cooling systems, silencer, clutch and steering assemblies, hydraulic parts, and various body panels and fuel tanks and their parts, with the amendment effective from the stated month of implementation.