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of <h1>Machinery for leatherwork taxed at 18% IGST or 9% each CGST and SGST under Schedule 3, excluding sewing machines.</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) or Union Territory Goods and Services Tax (UTGST) rate of 9% each. This taxation applies to machinery used for preparing, tanning, or working with hides, skins, or leather, as well as for making or repairing footwear or other leather articles, excluding sewing machines.
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