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of <h1>Lubricating Preparations Taxed at 18% IGST or 9% CGST and 9% SGST/UTGST Under Schedule 3, Notification 43/2017</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) of 18% or a Central Goods and Services Tax (CGST) of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 9%. This applies to lubricating preparations, including those used for cutting, bolt or nut release, anti-rust, anti-corrosion, and mould release, as well as preparations for treating textiles, leather, furskins, or other materials, excluding those with 70% or more petroleum oils or oils from bituminous minerals. This rate was established by notification no. 43/2017, effective November 15, 2017.
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