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of <h1>Sewing Machines and Parts Taxed at 12% IGST or 6% CGST Plus 6% SGST/UTGST Under Schedule 2, Notification 43/2017.</h1> Goods under Schedule 2 are subject to IGST at 12% or a combination of CGST at 6% and SGST/UTGST at 6%. This applies to sewing machines, excluding book-sewing machines of heading 8440, as well as furniture, bases, covers specifically designed for sewing machines, sewing machine needles, and parts of sewing machines. This classification was amended by notification no. 43/2017, effective from November 15, 2017.
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