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of <h1>Amendments to Schedule 3: Cheques Now Taxable at 18% IGST or 9% CGST/SGST Each</h1> Goods classified under Schedule 3 are subject to an IGST rate of 18% or a combined CGST and SGST/UTGST rate of 9% each. This includes unused postage, revenue, or similar stamps with recognized face value, stamp-impressed paper, banknotes, cheque forms, and documents of title like stock, share, or bond certificates, excluding Duty Credit Scrips. Amendments and insertions were made via Notifications No. 6/2022 and No. 8/2021, effective from July 18, 2022, and October 1, 2021, respectively, to include cheques, loose or in book form, in the taxable category.
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