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    <description>GST classification designates the listed mechanical transmission components-transmission shafts, cranks, gear boxes and other speed changers, flywheels and pulleys, clutches and shaft couplings, bearings and gears-under a schedule carrying a high tax rate; successive notifications amended the wording to add or clarify components and one notification subsequently omitted the entry with a stated effective date, so tariff classification and tax treatment follow the current schedule as modified by those notifications.</description>
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      <description>GST classification designates the listed mechanical transmission components-transmission shafts, cranks, gear boxes and other speed changers, flywheels and pulleys, clutches and shaft couplings, bearings and gears-under a schedule carrying a high tax rate; successive notifications amended the wording to add or clarify components and one notification subsequently omitted the entry with a stated effective date, so tariff classification and tax treatment follow the current schedule as modified by those notifications.</description>
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