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of <h1>Classification & Tax Rates for Goods Related to Plans & Drawings under GST</h1> The text pertains to the classification and tax rates under GST for certain goods related to plans and drawings for various purposes. The goods fall under Schedule 3 of the IGST at 18% or CGST at 9% plus SGST/UTGST at 9%. The specific goods mentioned include original hand-drawn plans and drawings for architectural, engineering, and other purposes, along with hand-written texts and photographic reproductions. This information was inserted through Notification No. 8/2021-Integrated Tax (Rate) effective from 1.10.2021.
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