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of <h1>Nicotine Inhalation Products Taxed at 18% IGST or 9% CGST and 9% SGST/UTGST per Notification No. 18/2021.</h1> Products containing nicotine and intended for inhalation without combustion are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9% each. This tax rate was established through Notification No. 18/2021-Integrated Tax (Rate) effective from January 1, 2022, with adjustments in the schedule numbers from 26A to 26C.
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