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of <h1>Felt Hat Forms and Bodies Taxed at 18% IGST or 9% CGST Plus 9% SGST/UTGST per Notification 27/2017</h1> Goods such as hat-forms, hat bodies, and hoods of felt, which are neither blocked to shape nor have made brims, as well as plateaux and manchons (including slit manchons) of felt, are subject to an integrated goods and services tax (IGST) at 18% or a combination of central goods and services tax (CGST) at 9% and state goods and services tax (SGST) or union territory goods and services tax (UTGST) at 9%. This classification was amended by notification no. 27/2017 IT(rate) on September 22, 2017.
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