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of <h1>Fibre board taxed under Schedule 3 with 18% IGST or 9% CGST plus 9% SGST/UTGST per notification 43/2017.</h1> Fibre board made of wood or other ligneous materials, excluding specified boards, is subject to taxation under Schedule 3. The applicable tax rate is either an Integrated Goods and Services Tax (IGST) 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 tax rate was implemented following notification no. 43/2017, effective from November 15, 2017.
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