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<h1>Machine-tools for material removal taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST under GST rules.</h1> Machine-tools used for material removal through processes like laser, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam, or plasma arc are subject to a Goods and Services Tax (GST) rate. The applicable tax rate is either an Integrated GST (IGST) of 18% or a combination of Central GST (CGST) at 9% and State GST (SGST) or Union Territory GST (UTGST) also at 9%.