GST classification for machines requires specified exclusions and prescribes standard taxable treatment under the relevant schedule. Tariff heading 8479 covers machines and mechanical appliances having individual functions, not specified elsewhere in the Chapter, excluding composting machines; these goods are in Schedule 3 and attract GST @ 18%. The entry was amended to replace earlier wording that excluded passenger boarding bridges and related subheadings, thereby clarifying the operative scope of the 8479 classification.