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of <h1>Tax Rates for Saddlery and Harness Items: 18% IGST or 9% CGST + 9% SGST/UTGST Under Schedule 3</h1> Goods classified under Schedule 3 are subject to a tax rate of either 18% IGST or a combination of 9% CGST and 9% SGST/UTGST. This classification includes saddlery and harness items for animals, such as traces, leads, knee pads, muzzles, saddle cloths, saddle bags, and dog coats, regardless of the material. These provisions were implemented following notification no. 43/2017, effective from November 15, 2017.
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