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<h1>Machinery for food or drink manufacture taxed at 18% IGST or split 9% CGST and 9% SGST/UTGST per Notification 18/2021.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This applies to machinery used in the industrial preparation or manufacture of food or drink, excluding machinery for extracting or preparing animal or fixed vegetable or microbial fats or oils. The classification was amended by Notification No. 18/2021-Integrated Tax (Rate) effective from January 1, 2022.