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<h1>Goods Under Schedule 3 Attract 18% IGST or 9% CGST and SGST/UTGST for Machinery Parts Under Headings 8425-8430.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST)/Union Territory Goods and Services Tax (UTGST) rate of 9% each. This tax rate applies to parts that are suitable for use solely or principally with machinery categorized under headings 8425 to 8430.