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<h1>GST on Valves and Tubes: 18% IGST or 9% CGST plus 9% SGST/UTGST</h1> Thermionic, cold cathode, or photo-cathode valves and tubes, including vacuum, vapor, or gas-filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, and television camera tubes, are subject to a Goods and Services Tax (GST) rate of 18% under the Integrated Goods and Services Tax (IGST). Additionally, they incur a Central Goods and Services Tax (CGST) of 9% and a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 9%.