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of <h1>IGST at 18% or CGST and SGST/UTGST at 9% each applies to certain refractory ceramic goods under Schedule 3.</h1> Goods categorized under Schedule 3 are subject to IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This applies to other refractory ceramic goods, such as retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, and rods, excluding those made from siliceous fossil meals or similar siliceous earths.
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