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of <h1>Hand-operated appliances under code 8210 00 00 taxed at 18% IGST or 9% CGST and 9% SGST/UTGST.</h1> Goods classified under code 8210 00 00 are subject to tax rates as per Schedule 3. These include 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%. The goods specified are hand-operated mechanical appliances, weighing 10 kg or less, used for preparing, conditioning, or serving food or drink.
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