<h1>Electrical Goods Under Code 8536 Taxed at 18% IGST or 9% CGST/SGST for Under 1,000V Equipment</h1> Goods classified under code 8536, including electrical apparatus such as switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and connectors for optical fibers, are subject to Goods and Services Tax (GST). The applicable tax rates are 18% under the Integrated GST (IGST) or a combination of 9% Central GST (CGST) and 9% State GST (SGST) or Union Territory GST (UTGST). These rates apply to equipment designed for voltages not exceeding 1,000 volts. The tax rates were established by notification no. 43/2017, effective from November 15, 2017.