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<h1>Copper Master Alloys Tax: 18% IGST or 9% CGST plus 9% SGST/UTGST under Schedule 3.</h1> Schedule 3 outlines the tax rates applicable to goods, specifically master alloys of copper. These goods are subject to an Integrated Goods and Services Tax (IGST) at a rate of 18%. Alternatively, they can be taxed under the Central Goods and Services Tax (CGST) at 9% combined with either the State Goods and Services Tax (SGST) or the Union Territory Goods and Services Tax (UTGST), each also at 9%.