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<h1>IGST Rate Set at 18% for Iron or Steel Containers Over 300 Liters, Excludes Compressed Gas Containers</h1> Goods classified under code 7309 are subject to an IGST rate of 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This applies to reservoirs, tanks, vats, and similar containers made of iron or steel, with a capacity over 300 liters, excluding those for compressed or liquefied gas. These containers may be lined or heat-insulated but do not include any mechanical or thermal equipment.