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<h1>Wires of other alloy steel fall under Schedule 3, taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18%, or alternatively, a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This applies specifically to wires made of other alloy steel.