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<h1>Machinery for soldering and welding taxed at 18% IGST or split 9% CGST and 9% SGST/UTGST.</h1> Machinery and apparatus for soldering, brazing, or welding, excluding those under heading 8512.5, as well as gas-operated surface tempering machines and appliances, are subject to a Goods and Services Tax (GST) rate of 18% under the Integrated Goods and Services Tax (IGST). Alternatively, they can be taxed at 9% under the Central Goods and Services Tax (CGST) and 9% under the State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST).