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<h1>GST Tax Rates for R&D Services: Understanding Heading 9981 Across CGST, UTGST, SGST, and IGST</h1> Heading 9981 pertains to the taxation rates applicable to research and development services under the Goods and Services Tax (GST) framework, including Central GST (CGST), Union Territory GST (UTGST), State GST (SGST), and Integrated GST (IGST).