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of <h1>Goods Under Schedule 3: 18% IGST or 9% CGST + 9% SGST/UTGST for Cranes, Derricks, and Lifting Equipment</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate 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%. This applies to items such as ship's derricks, cranes including cable cranes, mobile lifting frames, straddle carriers, and works trucks equipped with a crane.
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