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of <h1>Electrical Resistors Face 18% IGST or 9% CGST Plus 9% SGST/UTGST Under Schedule 3; Excludes Heating Resistors.</h1> Goods listed under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) at a rate of 18%, or alternatively, a Central Goods and Services Tax (CGST) at 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This schedule specifically includes electrical resistors, such as rheostats and potentiometers, excluding heating resistors.
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