<h1>Railway and tramway coaches taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST per Schedule 3.</h1> Goods classified under Schedule 3, including railway or tramway passenger coaches, luggage vans, post office coaches, and other special purpose railway or tramway coaches that are not self-propelled, are subject to an Integrated Goods and Services Tax (IGST) rate of 18%. Alternatively, these goods can be taxed at a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This classification and tax rate were established by Notification No.