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<h1>Base Metal Packing Accessories Taxed Under GST: IGST 18% or CGST 9% + SGST/UTGST 9%</h1> Goods such as stoppers, caps, lids (including crown corks, screw caps, and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals, and other packing accessories made of base metal are subject to GST. The applicable tax rates are IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%.