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of <h1>Slag, ash, and residues with metals taxed under Schedule 3 at 18% IGST or 9% CGST and 9% SGST/UTGST.</h1> Goods listed under Schedule 3 are subject to a tax rate of either 18% Integrated Goods and Services Tax (IGST) or a combination of 9% Central Goods and Services Tax (CGST) and 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This applies specifically to slag, ash, and residues containing metals, arsenic, or their compounds, excluding those from the manufacture of iron or steel.
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