<h1>Machinery for processing mineral substances under Schedule 3 taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST.</h1> Goods classified under Schedule 3, including machinery for sorting, screening, separating, washing, crushing, grinding, mixing, or kneading earth, stone, ores, or other mineral substances in solid form, are subject to an Integrated Goods and Services Tax (IGST) rate of 18%. Alternatively, these goods can be taxed at a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This classification also covers machinery for agglomerating, shaping, or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials, or other mineral products.