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<h1>IGST Rate of 18% for Organic Surface-Active Agents Under Schedule 3; Excludes Certain Oils Per Notification 43/2017</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate 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 organic surface-active agents, surface-active preparations, and various cleaning preparations, excluding soap and certain oils like sulphonated castor oil, fish oil, or sperm oil. These tax rates were established by notification no. 43/2017, effective from November 15, 2017.