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of <h1>Tax Alert: Lamp Goods Like Glass Chimneys and Globes Subject to Schedule 2, 12% IGST or 6% CGST/SGST Rate.</h1> Goods such as globes for lamps and lanterns, founts for kerosene wick lamps, and glass chimneys for lamps and lanterns are subject to a tax rate under Schedule 2. The applicable tax rate is either an Integrated Goods and Services Tax (IGST) at 12% or a combination of Central Goods and Services Tax (CGST) at 6% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 6%.
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