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of <h1>Non-Powered Aircraft Like Balloons and Gliders Face 18% IGST or 9% CGST and 9% SGST/UTGST Tax.</h1> Goods such as balloons, dirigibles, gliders, and other non-powered aircraft are subject to a tax rate under Schedule 3. The applicable tax is an Integrated Goods and Services Tax (IGST) at 18%, or alternatively, a combination of Central Goods and Services Tax (CGST) at 9% plus State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%.
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