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<h1>Vegetable waxes, beeswax, and spermaceti under Schedule 3 taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST.</h1> Goods listed 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 includes vegetable waxes (excluding triglycerides), beeswax, other insect waxes, and spermaceti, regardless of whether they are refined or colored.