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    <description>Amendment to the State Tax (Rate) notification inserts multiple tractor-related items into Schedule-III attracting the nine percent state GST entry, including tyres and tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling system assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components; the amendment is effective from the notified operative date and governs classification and taxation of these tractor components under Telangana SGST.</description>
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