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<h1>Railway and tramway goods vans face 18% IGST or 9% CGST and SGST/UTGST per Notification No. 8/2021.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This applies specifically to railway or tramway goods vans and wagons that are not self-propelled. These tax rates were implemented as per Notification No. 8/2021-Integrated Tax (Rate) effective from October 1, 2021.