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<h1>Sanitary ware of iron and steel taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST under Schedule 3.</h1> Goods classified under Schedule 3 are subject to IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This tax rate applies to sanitary ware and parts made of iron and steel. The rates were established by notification no. 43/2017, effective from November 15, 2017.