<h1>Integrated GST of 18% or CGST and SGST/UTGST of 9% each applies to watch and clock movements.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) of 18% or a Central Goods and Services Tax (CGST) of 9% combined with either a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This applies to complete or incomplete watch or clock movements, whether unassembled, partly assembled, or rough. The classification was amended by a notification effective from November 15, 2017, previously covering only clock movements.