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of <h1>Glass Envelopes for Lamps and Tubes Reclassified: 28% IGST or 14% CGST & SGST Now Omitted by Notification 43/2017</h1> Goods previously classified under Schedule 4, which included glass envelopes such as bulbs and tubes without fittings for electric lamps and cathode-ray tubes, were subject to an Integrated Goods and Services Tax (IGST) of 28% or a combined Central Goods and Services Tax (CGST) and State/Union Territory Goods and Services Tax (SGST/UTGST) of 14% each. This classification was omitted by notification number 43/2017, effective from November 15, 2017.
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