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of <h1>Leather Goods Taxed at 18% IGST or 9% CGST and SGST/UTGST Each per Notification 43/2017 Effective Nov 15, 2017.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9% each. This applies to other articles of leather or composition leather as specified in the schedule. The rates were established by notification no. 43/2017, effective from November 15, 2017.
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