GST classification of drawing and handheld measuring instruments: taxable under the schedule with revised descriptive scope after amendment. Classification and levy of drawing, marking-out and mathematical calculating instruments and handheld length-measuring instruments fall under the tariff entry covering drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators, measuring rods and tapes, micrometers and callipers; these goods are subject to GST under the relevant schedule and the entry's descriptive wording was amended by a notification to refine the description of handheld measuring instruments.