GST classification of machine-tools attracts standard rate until specified date; impacts taxable supply treatment and compliance. Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets are classified under the Schedule entry and attract GST at the stated standard rate until the specified expiry date; supplies and imports should be treated as taxable supplies under that Schedule for levy and reporting purposes.