GST on leather-working machinery applies under Schedule provisions with a specified rate and limited timeframe. Goods and Services Tax applies under Schedule 3 to machinery for preparing, tanning or working hides, skins or leather and to machinery for making or repairing footwear or other articles of hides, skins or leather, excluding sewing machines; this entry specifies GST at 18% and is stated as effective up to the date indicated in the document.