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<h1>Goods under Schedule 3 taxed at 18% IGST or 9% CGST and 9% SGST/UTGST, effective July 27, 2018.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate 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 applies to other paints and varnishes, including enamels, lacquers, and distempers, as well as prepared water pigments used for finishing leather. These rates were established by a notification effective from July 27, 2018.