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of <h1>Schedule 4 Goods Taxed: 28% IGST, 14% CGST, 14% SGST/UTGST on Personal Use Items</h1> Goods listed under Schedule 4 are subject to integrated goods and services tax (IGST) at a rate of 28%, central goods and services tax (CGST) at 14%, and state goods and services tax (SGST) or union territory goods and services tax (UTGST) at 14%. This applies to all dutiable articles intended for personal use.
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