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of <h1>Office Machines Under Schedule 3 Now Subject to 18% IGST or 9% CGST and 9% SGST/UTGST</h1> Goods classified under Schedule 3 are subject to IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This includes various office machines such as hectograph machines, stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, and perforating or stapling machines, excluding Braille typewriters. The classification was amended by notification no. 43/2017 effective from November 15, 2017, which previously included only perforating or stapling machines and pencil sharpening machines.
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