GST classification of machine-tools governs taxation of presses and metal-working machinery after a notified revision of the tariff description. Classification under Schedule 3 treats specified machine-tools and presses for working metal by forging, hammering, die-forging, bending, folding, straightening, flattening, shearing, punching, notching or nibbling, and presses for working metal or metal carbides not otherwise specified, as taxable under GST; the schedule entry carries a defined validity period and a note records its amendment by Notification No. 18/2021-Integrated Tax (Rate), which revised the descriptive wording of the tariff item.