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<h1>Machinery for Manufacturing Felt and Nonwovens: IGST at 18%, CGST and SGST/UTGST at 9% Each.</h1> Goods related to machinery used for the manufacture or finishing of felt or nonwovens, including machinery for making felt hats and blocks for making hats, are subject to specific tax rates. The Integrated Goods and Services Tax (IGST) is set at 18%, while both the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) are each set at 9%.