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of <h1>Ceramic construction goods, including chimney-pots and ornaments, taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST.</h1> Goods classified under Schedule 3, including chimney-pots, cowls, chimney liners, architectural ornaments, and other ceramic constructional goods, are subject to an Integrated Goods and Services Tax (IGST) rate of 18%. Alternatively, they can be taxed at 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 classification and tax rate were established by a notification effective from November 15, 2017.
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