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<h1>Nickel Tubes and Fittings Taxed at 18% IGST, 9% CGST, and 9% SGST/UTGST.</h1> Nickel tubes, pipes, and tube or pipe fittings, such as couplings, elbows, and sleeves, are subject to an Integrated Goods and Services Tax (IGST) rate of 18%. Additionally, they are subject to a Central Goods and Services Tax (CGST) rate of 9% and a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%.