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of <h1>Central heating boilers face 18% GST: Choose between IGST or split CGST and SGST/UTGST each at 9%.</h1> Central heating boilers, excluding those classified under heading 8402, are subject to a Goods and Services Tax (GST) rate as outlined in Schedule 3. The applicable tax rate is an Integrated Goods and Services Tax (IGST) of 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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