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<h1>Machine-tools for metalwork under Schedule 3 taxed at 18% IGST or 9% CGST and SGST/UTGST each.</h1> Goods listed 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 applies to other machine-tools for working metal or cermets without removing material.