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of <h1>Non-electric bells, gongs, and metal ornaments removed from Schedule 3; IGST rate of 18% no longer applies.</h1> Goods previously classified under Schedule 3, which included non-electric bells, gongs, statuettes, ornaments, photograph frames, and mirrors made of base metal, were subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9% each. These items were omitted from the schedule as per notification no. 27/2017 IT(rate) dated September 22, 2017.
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