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of <h1>Gas Turbines Taxed at 18% IGST or 9% CGST Plus 9% SGST/UTGST Under Schedule 3, Notification 43/2017.</h1> Turbo-jets, turbo-propellers, and other gas turbines, excluding aircraft engines, are subject to a tax rate under Schedule 3. The Integrated Goods and Services Tax (IGST) is set at 18%, or alternatively, the Central Goods and Services Tax (CGST) at 9% combined with the State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This rate was amended by notification no. 43/2017, effective from November 15, 2017, which previously categorized these items differently.
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