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of <h1>Railway and Tramway Maintenance Vehicles Taxed at 18% IGST or 9% CGST and 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 applies to railway or tramway maintenance or service vehicles, including workshops, cranes, ballast tampers, track liners, testing coaches, and track inspection vehicles, regardless of whether they are self-propelled. This classification was inserted through Notification No. 8/2021-Integrated Tax (Rate) effective from October 1, 2021.
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