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of <h1>Plastic Waste Taxed at 18% IGST or 9% CGST/SGST Under Notification No. 8/2021 Effective October 1, 2021.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18%, or 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 applies specifically to waste, parings, and scrap of plastics. The applicable tax rates were established by Notification No. 8/2021-Integrated Tax (Rate) effective from October 1, 2021.
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