GST on machine-tools classified under Schedule Three with a specified rate applying until the stated expiry date. Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by grinding stones, abrasives or polishing products are classified under Schedule Three and attract the specified GST rate for that schedule; gear cutting, gear grinding and gear finishing machines are excluded and the rate applies until the notified expiry date.