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of <h1>Wallpaper and wall coverings taxed at 18% IGST or 9% CGST and 9% SGST/UTGST per notification 43/2017.</h1> Goods such as wallpaper and similar wall coverings, including window transparencies made of paper, are subject to a tax rate under Schedule 3. The applicable tax 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 established by notification number 43/2017, effective from November 15, 2017.
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