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<h1>Spirits for industrial use under code 2207 10 12 taxed at 18% IGST or 9% CGST and SGST/UTGST.</h1> Goods classified under code 2207 10 12, specifically spirits for industrial use, are subject to tax rates as outlined in Schedule 3. The applicable tax is the Integrated Goods and Services Tax (IGST) at 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%. These rates were established by Notification No. 20/2023-Integrated Tax (Rate) effective from October 20, 2023.