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of <h1>Tax Rates on Prepared Culture Media: IGST 18%, CGST 9%, SGST/UTGST 9% for Microorganisms and Cell Development.</h1> Prepared culture media for the development or maintenance of microorganisms, including viruses and similar entities, as well as plant, human, or animal cells, are subject to taxation under the following rates: Integrated Goods and Services Tax (IGST) at 18%, 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%.
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