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of <h1>Electrical Goods Under Code 8535 Taxed at 18% IGST or 9% CGST and 9% SGST/UTGST Per Schedule 3</h1> Goods classified under code 8535 are subject to tax rates as specified in Schedule 3. The applicable tax rate is 18% IGST or a combination of 9% CGST and 9% SGST/UTGST. These goods include electrical apparatus used for switching, protecting, or connecting electrical circuits, such as switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, connectors, and junction boxes, specifically designed for voltages exceeding 1,000 volts.
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