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<h1>Disc Brake Pads GST Rate Clarified: 18% IGST or 9% CGST and 9% SGST/UTGST per Circular No. 52/26/2018-GST</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This applies to friction materials and articles, such as sheets and pads, used for brakes and clutches, made from asbestos, mineral substances, or cellulose, with or without textiles. A clarification regarding the GST rate on disc brake pads is referenced in Circular No. 52/26/2018-GST. This classification was established by notification no. 43/2017 effective from November 15, 2017.