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<h1>Amended Tax Rates for Goods Under Heading 8802 or 8806: IGST 5% or CGST/SGST 2.5% Each, Effective 2022.</h1> Goods classified under heading 8802 or 8806 are subject to a tax rate of either IGST at 5% or a combination of CGST at 2.5% and SGST/UTGST at 2.5%. This excludes parts of items listed under Sl. No. 383 in Schedule III. The tax rates were amended by Notification No. 18/2021-Integrated Tax (Rate) effective from January 1, 2022. Prior to this amendment, these goods were categorized under heading 8803.