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of <h1>Sulphur by-product from crude oil refining omitted from tax classification; previous IGST 18% or CGST/SGST 9% each.</h1> Goods previously classified under code 2503 00 10, specifically 'Sulphur recovered as by-product in refining of crude oil,' were subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combined Central Goods and Services Tax (CGST) and State/Union Territory Goods and Services Tax (SGST/UTGST) rate of 9% each. However, this classification was omitted effective November 15, 2017, as per notification no. 43/2017 dated November 14, 2017.
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