GST applicability for hand-operated spanners and wrenches under Schedule 3 affirmed, with scheduled rate and temporal scope. Goods under heading 8204-hand-operated spanners and wrenches (including torque meter wrenches, excluding tap wrenches) and interchangeable spanner sockets with or without handles-are classed in Schedule 3 and attract the Schedule 3 GST rate until the stated cut-off date.