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of <h1>Tax Rates for Sound Recording Goods: IGST at 18% or CGST/SGST/UTGST at 9% Each per Notification 43/2017.</h1> Goods related to sound recording or reproducing apparatus are subject to tax rates as per Schedule 3. The Integrated Goods and Services Tax (IGST) is levied at 18%, or alternatively, the Central Goods and Services Tax (CGST) is applied at 9% combined with either the State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. These rates were established by notification no. 43/2017, effective from November 15, 2017.
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