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<h1>Carved goods made of wax, resins, and gums taxed at 18% IGST, 9% CGST, 9% SGST/UTGST.</h1> Goods classified under this schedule, specifically worked vegetable or mineral carving materials, moulded or carved articles of wax, stearin, natural gums, resins, modelling pastes, and other similar articles, are subject to an Integrated Goods and Services Tax (IGST) of 18%, a Central Goods and Services Tax (CGST) of 9%, and a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 9%. This tax rate was established by a notification effective from November 15, 2017.