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of <h1>Tax Rate Change: Refrigeration Equipment Reclassified, 28% IGST Dropped Effective July 27, 2018, per Notification 19/2018.</h1> Goods previously classified under Schedule 4, including refrigerators, freezers, and other refrigerating or freezing equipment, as well as heat pumps (excluding air conditioning machines of heading 8415), were subject to an Integrated Goods and Services Tax (IGST) rate of 28%, and a Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 14% each. This classification was omitted by notification number 19/2018 effective from July 27, 2018.
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