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of <h1>IGST Rate of 18% Applied to Goods in Schedule 3, Excludes Plastic Bangles and Feeding Bottles</h1> Goods classified under Schedule 3 are subject to an IGST rate of 18% or a combined CGST and SGST/UTGST rate of 9% each. This applies to other articles of plastics and materials under headings 3901 to 3914, excluding plastic bangles, beads, and feeding bottles. The schedule was amended by notification no. 43/2017 effective from November 15, 2017, which previously included PVC belt conveyors, plastic tarpaulins, medical-grade sterile disposable gloves, and plastic raincoats. An earlier amendment by notification no. 27/2017 dated September 22, 2017, had listed PVC belt conveyors and plastic tarpaulins.
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