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of <h1>Tax Rate Set at 18% IGST or 9% CGST + 9% SGST/UTGST for Goods Codes 5402, 5404, 5406</h1> Goods listed under codes 5402, 5404, and 5406 are subject to a tax rate of 18% under the Integrated Goods and Services Tax (IGST) or a combined rate of 9% Central Goods and Services Tax (CGST) plus 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This applies to all goods except synthetic filament yarns, which previously included nylon, polyester, and acrylic, as amended by notification no. 35/2017 dated October 13, 2017.
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