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<h1>Oscilloscopes, spectrum analyzers, and similar instruments taxed at 18% IGST or 9% CGST + 9% SGST/UTGST.</h1> Goods under this schedule, including oscilloscopes, spectrum analyzers, and other instruments for measuring or checking electrical quantities (excluding meters of heading 90.28), as well as instruments for detecting ionizing radiations, 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%.