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<h1>Iron and steel tube fittings taxed at 18% GST under Schedule 3; split as IGST or CGST/SGST.</h1> Tube or pipe fittings, such as couplings, elbows, and sleeves made of iron or steel, are subject to a Goods and Services Tax (GST) rate of 18% under Schedule 3. This can be applied as an Integrated Goods and Services Tax (IGST) at 18% or as 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%.