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of <h1>Amendments from January 2022 alter tax rates for lasers and optical instruments under Schedule 3, impacting IGST and CGST/SGST.</h1> Goods under Schedule 3 are subject to IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This includes lasers, excluding laser diodes, and other unspecified optical appliances and instruments. Amendments effective from January 1, 2022, modified the classification, previously including liquid crystal devices not specifically categorized elsewhere. These provisions were initially introduced by notification on November 14, 2017, effective from November 15, 2017.
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