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of <h1>HS code 8708 94 00: Steering wheels and parts for tractors taxed at 5% under GST from 22-09-2025</h1> HS code 8708 94 00 classifies steering wheels and their parts for tractors as taxable under GST at 5%, effective 22-09-2025, added to Schedule I. The entry imposes the specified tax rate on these goods from the stated effective date, with the change implemented pursuant to the relevant government notification issued in September 2025. Notes within the schedule direct readers to that notification for implementation details.
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