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of <h1>Goods Under Schedule 3 Taxed at 18% IGST or 9% CGST Plus 9% SGST/UTGST; 'Rab' Classification Clarified</h1> Goods classified under Schedule 3 are subject to an IGST rate of 18% or a CGST rate of 9% plus SGST/UTGST at 9%. This includes other sugars like chemically pure lactose, maltose, glucose, and fructose in solid form, sugar syrups without added flavoring or coloring, artificial honey, and caramel, excluding palmyra sugar and jaggery. There is a clarification regarding the classification of 'Rab' as per Circular No. 189/01/2023-GST dated January 13, 2023.
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