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of <h1>Understanding GST Classification for Paints & Varnishes: Tax Rates & Criteria</h1> The text pertains to the classification of goods for tax purposes under GST, specifically related to paints and varnishes. The applicable tax rates are outlined as IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This classification is detailed in Schedule 3 of the document, with specific criteria for the types of paints and varnishes covered. The relevant notes provide additional information on the effective date of the notification introducing these provisions.
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