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of <h1>Aluminium containers over 300L face 18% IGST or 9% CGST plus 9% SGST/UTGST under Schedule 3 classification.</h1> Goods classified under Schedule 3 are subject to an IGST rate of 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This applies to aluminium reservoirs, tanks, vats, and similar containers with a capacity exceeding 300 liters, used for materials other than compressed or liquefied gas. These containers may be lined or heat-insulated but are not equipped with mechanical or thermal equipment.
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