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of <h1>Iron and steel anchors and parts taxed at 18% under IGST or 9% CGST and 9% SGST/UTGST.</h1> Goods such as anchors, grapnels, and their parts made of iron or steel are subject to taxation under Schedule 3. The applicable tax rate is 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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