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<h1>Electric Generating Sets Classified Under Code 8502: IGST at 18%, CGST and SGST/UTGST Each at 9% Tax Rate.</h1> Goods classified under code 8502, which include electric generating sets and rotary converters, are subject to taxation as follows: Integrated Goods and Services Tax (IGST) is levied at 18%, while Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) are each applied at a rate of 9%.