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<h1>Animal Shoe Nails Taxed at 12% IGST or 6% Each for CGST and SGST/UTGST Under Schedule 2.</h1> Animal shoe nails are subject to a tax rate under Schedule 2, with an Integrated Goods and Services Tax (IGST) of 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%.