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of <h1>Copper Mattes and Cement Copper Taxed at 18% IGST or 9% CGST Plus 9% SGST/UTGST Under Schedule 3.</h1> Copper mattes and cement copper (precipitated copper) are subject to tax under Schedule 3 with an Integrated Goods and Services Tax (IGST) rate of 18%. Alternatively, these goods can be taxed with a Central Goods and Services Tax (CGST) rate of 9% combined with either a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%.
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