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of <h1>Barbed Wire and Fencing Materials Taxed Under Schedule 3 at 18% IGST or 9% CGST/SGST/UTGST Rates</h1> Goods such as barbed wire of iron or steel, twisted hoop or single flat wire, whether barbed or not, and loosely twisted double wire used for fencing are subject to tax under Schedule 3. The applicable tax rate is either 18% under the 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).
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