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<h1>Anti-freezing preparations and de-icing fluids taxed at 18% GST under IGST or 9% CGST plus 9% SGST/UTGST.</h1> Anti-freezing preparations and prepared de-icing fluids are subject to a Goods and Services Tax (GST) rate of 18% under the Integrated Goods and Services Tax (IGST) or a combined rate of 9% Central Goods and Services Tax (CGST) plus 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This rate was established by notification number 43/2017, effective from November 15, 2017.