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of <h1>Copper and iron goods like screws and nails taxed at 18% IGST or 9% CGST + 9% SGST/UTGST under Schedule 3.</h1> Goods such as nails, tacks, drawing pins, staples (excluding those under heading 83.05), and similar articles made of copper or iron or steel with copper heads, as well as screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers), and similar items made of copper, are subject to a tax rate of either 18% under IGST or a combined rate of 9% CGST and 9% SGST/UTGST according to Schedule 3.
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