GST on agricultural machinery reclassified to include parts, with an amendment and retrospective tax condition affecting used parts. GST applies to specified agricultural and allied machinery and expressly to parts thereof under the Schedule 2 goods entry, following amendment by Notification No. 02/2024 Integrated Tax (Rate) which expanded the textual scope to include parts with effect from mid-July of the amendment year. Separately, a retrospective provision stipulated central tax on used items treated as parts of agricultural machinery for a defined historical period, with the condition that no refund shall be made for tax collected.