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<h1>Hand Sieves and Riddles Classified Under Code 9604 00 00 Taxed at 18% IGST or 9% CGST/SGST.</h1> Goods classified under code 9604 00 00, specifically hand sieves and hand riddles, are subject to tax rates as per Schedule 3. The applicable Integrated Goods and Services Tax (IGST) rate is 18%. Alternatively, the tax can be split between the Central Goods and Services Tax (CGST) at 9% and the State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%.