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of <h1>Iron or steel gas storage containers taxed at 18% IGST or 9% each CGST/SGST under Schedule 3.</h1> Goods categorized under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9% each. This tax rate applies specifically to containers made of iron or steel used for storing compressed or liquefied gas.
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