<h1>Petroleum and mineral waxes under Schedule 3 taxed at 18% IGST or 9% CGST + 9% SGST/UTGST.</h1> Goods listed under Schedule 3, including petroleum jelly, paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar synthetic or processed products, are subject to an Integrated Goods and Services Tax (IGST) rate of 18%. Alternatively, these goods may be taxed at a Central Goods and Services Tax (CGST) rate of 9% combined with either a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%.