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of <h1>Interchangeable hand and machine tools taxed under Schedule 3 with 18% IGST or 9% CGST plus 9% SGST/UTGST.</h1> Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools, including dies for drawing or extruding metal, and rock drilling or earth boring tools are subject to a tax rate under Schedule 3. The applicable tax is an Integrated Goods and Services Tax (IGST) at 18%, or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%.
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