GST classification for agricultural machinery imposes specified tax rates and applies a retrospective central tax on used parts without refunds. Goods under heading 8432 - agricultural, horticultural or forestry machinery for soil preparation or cultivation and lawn or sports ground rollers, including specified parts under the 8432 subheading - are subject to the Schedule 2 GST rate until the notified expiry. The entry records an amendment by notification no. 43/2017 and notes a retrospective central tax provision applying to used parts of agricultural machinery under headings 8432, 8433 and 8436 for a designated historical period, conditioned on no refunds being payable.