GST classification of machine-tools for working hard materials: taxable under Schedule at the prescribed rate temporarily. GST classification of machine-tools used for working wood, cork, bone, hard rubber, hard plastics or similar materials falls under Schedule 3 and attracts the prescribed GST rate; the entry explicitly covers machine-tools for nailing, stapling, gluing or assembling such materials and fixes the taxable character and applicable rate for the period specified in the schedule.