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of <h1>Sheet piling and welded angles of iron or steel taxed at 18% IGST or 9% CGST + 9% SGST/UTGST.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combination of 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%. This applies to sheet piling of iron or steel, regardless of whether they are drilled, punched, or made from assembled elements, as well as welded angles, shapes, and sections of iron or steel.
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