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of <h1>Drawn and blown glass sheets taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST per Notification 43/2017.</h1> Goods classified under Schedule 3, specifically drawn glass and blown glass in sheets, are subject to an Integrated Goods and Services Tax (IGST) rate of 18%. Alternatively, they can be taxed with 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 classification and tax rate were established by notification number 43/2017, effective from November 15, 2017.
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