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of <h1>Aluminium structures under code 7610 taxed at 18% IGST or 9% CGST and 9% SGST; exclusions apply.</h1> Goods classified under code 7610 are subject to an Integrated Goods and Services Tax (IGST) of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State/Union Territory Goods and Services Tax (SGST/UTGST) at 9%. This includes aluminium structures and parts such as bridges, towers, roofs, and similar items, excluding prefabricated buildings and certain door components. The classification was amended by notification no. 43/2017, effective from November 15, 2017, to exclude specific items under code 7610 10 00 from this tax rate.
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