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<h1>Seamless iron or steel tubes, pipes, and hollow profiles taxed at 18% IGST or 9% CGST and 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 tax rate applies to tubes, pipes, and hollow profiles that are seamless and made of iron (excluding cast iron) or steel.