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of <h1>IGST Rate Set at 18% for Iron and Steel Waste, Excluding LD Slag, Effective July 27, 2023.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 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%. This includes slag, dross (excluding granulated slag), scalings, and other waste from iron or steel manufacturing, excluding Linz-Donawitz (LD) slag. The classification was amended by Notification No. 9/2023-Integrated Tax (Rate) effective from July 27, 2023.
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