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of <h1>Fixed Speed Diesel Engine Parts Taxed Under Schedule 3 at 18% IGST or 9% CGST & SGST/UTGST</h1> Goods subject to tax under Schedule 3 include parts suitable for use solely or principally with fixed speed diesel engines of power not exceeding 15HP. The applicable tax rate is either IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This classification and tax rate were established through notification no. 35/2017, dated October 13, 2017.
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