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of <h1>Malt falls under Schedule 3, attracting 18% IGST or 9% CGST plus 9% SGST/UTGST tax rates.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This applies to malt, whether roasted or not.
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