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<h1>Machinery for Tobacco Preparation Taxed at 18% IGST or 9% CGST & 9% SGST/UTGST per Notification 43/2017.</h1> Goods listed under Schedule 3 are subject to IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This includes machinery used for preparing or making up tobacco that is not specified or included elsewhere in the chapter. These tax rates were implemented following notification number 43/2017, effective from November 15, 2017.