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of <h1>Aluminium waste and scrap taxed at 18% IGST or split into 9% CGST and 9% SGST/UTGST under Schedule 3.</h1> Aluminium waste and scrap are subject to taxation under Schedule 3, with an Integrated Goods and Services Tax (IGST) rate of 18%. Alternatively, the tax can be split into a Central Goods and Services Tax (CGST) of 9% and a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 9%.
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