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<h1>Hard Rubber, Including Ebonite, Subject to 18% IGST or 9% CGST Plus 9% SGST/UTGST 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 Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This applies to hard rubber, such as ebonite, in all forms except waste and scrap. These rates were implemented following notification number 43/2017, effective from November 15, 2017.