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<h1>GST 5% applies to HS 8708 92 00 silencer assemblies for tractors from 22-09-2025, superseding prior treatment</h1> HS tariff 8708 92 00 (silencer assemblies for tractors and parts thereof) is classified as taxable at a 5% GST rate effective 22-09-2025 under the applicable tax schedule; the entry supersedes prior treatment and applies to the specified goods from the stated effective date. Notes reference the implementing notification and the schedule for applicability and transitional administration of the rate change.