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of <h1>Iron and Steel Structures Taxed at 18% IGST or Split 9% CGST/SGST, Excludes Prefab Buildings and Transmission Towers.</h1> Goods classified under the specified category are subject to a tax rate of either 18% Integrated Goods and Services Tax (IGST) or a combination of 9% Central Goods and Services Tax (CGST) and 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). The items include structures and parts of structures made of iron or steel, such as bridges, towers, roofs, doors, windows, and various structural components, excluding prefabricated buildings and transmission towers.
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