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<h1>Tax Rate for Sanitary Fixtures: 18% IGST or 9% CGST and 9% SGST/UTGST per Notification 43/2017</h1> Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals, and similar sanitary fixtures are subject to a tax rate of either 18% Integrated Goods and Services Tax (IGST) or a combination of 9% Central Goods and Services Tax (CGST) and 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This tax rate was established by notification number 43/2017, effective from November 15, 2017.