8483 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

347 [ 467B [ Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) ]] ************* Notes: As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019 , before it was read as, 206 [ Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws ] ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Plain shaft bearings ************* Notes: As Inserted vide notification no. 35/2017 dated 13-10-2017 ************* Notes: Retrospective Effect:- central tax at the rate of six per cent. shall be levied or collected on used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436) , during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive) vide Section 132 of the Finance Act, 2020 . This is subject to the condition that no refund shall be made for any tax that has been collected.