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of <h1>Amended Tax Rates for Goods Under Codes 8548/8549: 18% IGST, 9% CGST, 9% SGST/UTGST Effective January 1, 2022.</h1> Goods classified under codes 8548 or 8549, including waste and scrap of primary cells, batteries, and electric accumulators, as well as electrical parts of machinery not specified elsewhere, are subject to an Integrated Goods and Services Tax (IGST) of 18%, 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%. This classification and tax rate were amended as per Notification No. 18/2021-Integrated Tax (Rate) effective from January 1, 2022.
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