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<h1>Tax Rate for Goods Under Code 9506 Set at 18% IGST or 9% CGST and 9% SGST/UTGST as of Nov 2017.</h1> Goods listed under code 9506, which include articles and equipment for general physical exercise, gymnastics, athletics, swimming pools, and paddling pools (excluding sports goods), are subject to a tax rate of 18% IGST or a combination of 9% CGST and 9% SGST/UTGST. This classification was amended by notification no. 43/2017, effective from November 15, 2017. Prior to this amendment, the classification specifically mentioned swimming pools and paddling pools.