<h1>GST 18% applies to lifting and handling machinery under Schedule II from 22 September 2025, per notification</h1> Goods classified as 'other lifting, handling, loading or unloading machinery' (e.g., lifts, escalators, conveyors, teleferics) are taxable at GST 18% under Schedule II effective 22 September 2025, pursuant to the referenced notification. The entry indicates applicability of the 18% rate to supply of such machinery from that effective date, aligning classification and taxation for transactions involving installation or transfer of these mechanical systems.