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<h1>IGST Rate Set at 18% for Polishes, Creams, Scouring Pastes; Excludes Waxes Per Notification 43/2017. /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 polishes and creams for various surfaces, including footwear, furniture, floors, coachwork, glass, or metal, as well as scouring pastes and powders and similar preparations. These items are specified, excluding waxes of heading 3404, as per notification no. 43/2017 effective from November 15, 2017.