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of <h1>Unmanufactured tobacco and refuse taxed under Schedule 4 with 28% IGST or 14% CGST plus 14% SGST/UTGST.</h1> Unmanufactured tobacco and tobacco refuse, excluding tobacco leaves, are subject to a tax rate under Schedule 4, which includes an Integrated Goods and Services Tax (IGST) of 28% or a combination of Central Goods and Services Tax (CGST) at 14% plus State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 14%.
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