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of <h1>IGST rate is 12% for goods in Schedule 2, including therapeutic devices; parts of ophthalmic equipment clarified.</h1> Goods listed under Schedule 2 are subject to an IGST rate of 12% or a combined CGST and SGST/UTGST rate of 6% each. This includes mechano-therapy appliances, massage apparatus, psychological aptitude-testing apparatus, and various therapeutic respiration devices. There is a clarification regarding the GST applicability on parts of ophthalmic equipment intended for exclusive or primary use with such equipment, as detailed in a specific circular.
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