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of <h1>Novelty Goods Tax Classification Changed: Schedule 4 Omission Lowers IGST from 28% Effective November 15, 2017.</h1> Goods previously classified under Schedule 4, which included festive, carnival, or other entertainment articles like conjuring tricks and novelty jokes, were subject to an Integrated Goods and Services Tax (IGST) at 28% or a combination of Central Goods and Services Tax (CGST) at 14% and State/Union Territory Goods and Services Tax (SGST/UTGST) at 14%. This classification was omitted by notification number 43/2017, effective from November 15, 2017.
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