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of <h1>Broomsticks under code 9603 taxed at 5% IGST or 2.5% CGST and SGST/UTGST each, as per notification 27/2017.</h1> Goods classified under code 9603, excluding 9603 10 00, are subject to a tax rate under Schedule 1 of IGST at 5% or CGST at 2.5% combined with SGST/UTGST at 2.5%. This applies specifically to broomsticks, excluding those made from twigs or other vegetable materials bound together, with or without handles. The classification was amended as per notification no. 27/2017 - Integrated Tax (Rate) dated September 22, 2017.
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