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of <h1>Auxiliary plants and condensers under Schedule 3 taxed at 18% GST, split between IGST, CGST, and SGST/UTGST.</h1> Goods classified under Schedule 3 are subject to a Goods and Services Tax (GST) rate of either 18% Integrated GST (IGST) or a combination of 9% Central GST (CGST) and 9% State GST (SGST) or Union Territory GST (UTGST). This tax rate applies to auxiliary plants used with boilers of heading 8402 or 8403, including economisers, super-heaters, soot removers, and gas recoverers, as well as condensers for steam or other vapor power units.
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