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of <h1>IGST Rate for Iron or Steel Containers Set at 18% or CGST/SGST at 9% Each; Milk Cans Exempt.</h1> Goods classified under Schedule 3 are subject to an IGST rate of 18% or alternatively a CGST rate of 9% plus SGST/UTGST at 9%. This applies to tanks, casks, drums, cans, boxes, and similar containers made of iron or steel, with a capacity not exceeding 300 liters, excluding those fitted with mechanical or thermal equipment. Milk cans made of iron or steel are exempt. This classification was amended by notification no. 02/2024 Integrated Tax (Rate) effective from July 15, 2024.
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