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<h1>Machines for Assembling Electric Lamps and Glassware Subject to 18% IGST or 9% CGST/SGST Rates under Schedule 3.</h1> Goods listed under Schedule 3 are subject to an IGST rate of 18% or a combined CGST and SGST/UTGST rate of 9% each. This applies to machines used for assembling electric or electronic lamps, tubes, valves, or flashbulbs in glass envelopes, as well as machines for manufacturing or hot working glass or glassware.