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<h1>GST on Aluminium Gas Containers Set at 18% Under Schedule 3; Split as IGST or CGST and SGST/UTGST.</h1> Aluminium containers for compressed or liquefied gas are subject to a Goods and Services Tax (GST) rate of 18% under Schedule 3. This can be applied as an Integrated GST (IGST) at 18% or divided between Central GST (CGST) at 9% and State GST (SGST) or Union Territory GST (UTGST) at 9%.