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<h1>Tax Rate Set for Disabled Carriage Parts: 5% IGST or 2.5% CGST/SGST as per Notification No. 25/2018.</h1> Goods classified under code 8714 20, specifically parts and accessories of carriages for disabled persons, are subject to a tax rate of either 5% under the Integrated Goods and Services Tax (IGST) or a combined rate of 2.5% Central Goods and Services Tax (CGST) and 2.5% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This classification and tax rate were established by Notification No. 25/2018-Integrated Tax (Rate) effective from January 1, 2019.