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of <h1>Tendu leaf tax: 18% IGST or 9% CGST and 9% SGST/UTGST under Schedule 3.</h1> Bidi wrapper leaves (tendu) are subject to a tax rate under Schedule 3, which includes an Integrated Goods and Services Tax (IGST) at 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%.
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