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of <h1>Amendment: IGST 18% or CGST 9% with SGST/UTGST 9% on Stone Articles, Excluding Fly Ash Bricks</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This applies to articles of stone or other mineral substances, including carbon fibers and articles of peat, not specified elsewhere, excluding fly ash bricks, aggregates, and blocks. Amendments made by Notification No. 6/2022, effective from July 18, 2022, revised the previous specifications set by Notification No. 43/2017, effective from November 15, 2017.
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