GST classification: hand-use knitting needles and similar steel articles listed as taxable, attracting standard rate. Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar hand-use articles of iron or steel, together with safety pins and other pins of iron or steel not elsewhere specified, are listed as taxable goods under Schedule 3 and attract GST at the stated rate until the prescribed cutoff date; the item description was amended to replace the prior wording that began with 'sewing needles.'