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    <description>The document addresses GST classification and rate for tractor components, stating tractor components attract 18% GST, while noting queries whether certain items (e.g., clutch parts) were reduced from a higher rate and advising to await official notification for amendments. It also records requests for Service Accounting Codes for repair, tooling, prototype parts, warranty, and licenses services, with no SAC guidance provided in the exchange.</description>
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