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<h1>Hydraulic Turbines and Water Wheels Subject to 18% GST, Split Between IGST, CGST, and SGST/UTGST.</h1> Hydraulic turbines, water wheels, and their regulators are subject to a total Goods and Services Tax (GST) of 18%. This total comprises an Integrated Goods and Services Tax (IGST) of 18%, which can also be split into a Central Goods and Services Tax (CGST) of 9% and a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 9%.