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All GST Rates of Tax and Exemptions
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of <h1>Amended GST Rates for Semiconductor Devices: 18% IGST or 9% CGST + 9% SGST/UTGST Effective January 2022</h1> Goods listed under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. The items include semiconductor devices such as diodes, transistors, semiconductor-based transducers, photosensitive semiconductor devices, and light-emitting diodes (LEDs), whether assembled with other LEDs, as well as mounted piezo-electric crystals. These rates were amended effective January 1, 2022, as per Notification No. 18/2021-Integrated Tax (Rate).
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