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of <h1>Iron or Steel Chains Classified Under Codes 7315 Subject to 18% IGST or 9% CGST Plus SGST/UTGST.</h1> Goods classified under codes 7315 20, 7315 81, 7315 82, 7315 89, and 7315 90, which include chains and parts made of iron or steel, are subject to an Integrated Goods and Services Tax (IGST) of 18%. Alternatively, they may be taxed with a Central Goods and Services Tax (CGST) of 9% combined with either a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%.
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