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of <h1>IGST at 12% or CGST and SGST/UTGST at 6% each for armored vehicles per Notification 43/2017.</h1> Goods classified under Schedule 2 are subject to an Integrated Goods and Services Tax (IGST) rate of 12% or a Central Goods and Services Tax (CGST) of 6% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 6%. This tax rate applies to tanks and other armored fighting vehicles, whether motorized or not, and includes parts of such vehicles. These rates were established by notification number 43/2017, effective from November 15, 2017.
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