GST classification for mechanical transmission components: Schedule listing subjects them to a high tax rate under recent notifications. GST classification designates the listed mechanical transmission components-transmission shafts, cranks, gear boxes and other speed changers, flywheels and pulleys, clutches and shaft couplings, bearings and gears-under a schedule carrying a high tax rate; successive notifications amended the wording to add or clarify components and one notification subsequently omitted the entry with a stated effective date, so tariff classification and tax treatment follow the current schedule as modified by those notifications.