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of <h1>Hand tools like pliers and pipe-cutters taxed under Schedule 3 with 18% IGST or 9% CGST plus SGST/UTGST.</h1> Goods classified under Schedule 3, such as files, rasps, pliers, pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches, and similar hand tools, are subject to an Integrated Goods and Services Tax (IGST) at a rate of 18%. Alternatively, these goods can be taxed under the Central Goods and Services Tax (CGST) at 9% combined with either the State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%.
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