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<h1>Goods Classified as 'Other Slag and Ash' Taxed at 18% IGST or 9% CGST Plus 9% SGST/UTGST per Notification 43/2017</h1> Goods classified under the category of 'Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste' are subject to an Integrated Goods and Services Tax (IGST) at a rate of 18%, or a Central Goods and Services Tax (CGST) at 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This classification was amended by notification number 43/2017, effective from November 15, 2017.