GST classification of millstones and grinding implements treats them as taxable supplies under Schedule provisions. Goods comprising millstones, grindstones, grinding wheels and similar implements, including hand sharpening or polishing stones and parts thereof made of natural stone, agglomerated natural or artificial abrasives, or ceramics, are classified under tariff heading 6804 and fall within Schedule 3 for GST purposes, covering items without frameworks and those with parts of other materials.