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<h1>Fork-lift and works trucks with lifting equipment taxed at 18% IGST or split between 9% CGST and SGST/UTGST.</h1> Fork-lift trucks and other works trucks equipped with lifting or handling equipment are taxed under Schedule 3 at a rate of IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This tax rate was established by notification no. 43/2017, effective from November 15, 2017.