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of <h1>Bakery Goods Taxed at 18% IGST or 9% Each for CGST and SGST; Updates on Snack Pellets Classification</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) of 18% or a combination of Central GST (CGST) at 9% and State GST (SGST) or Union Territory GST (UTGST) at 9%. This includes pastries, cakes, biscuits, and similar bakery items, excluding specific items like pizza bread and chapatti. Amendments and clarifications have been issued regarding the GST applicability on snack pellets manufactured through extrusion processes. Notifications and circulars have periodically updated these classifications and tax rates since 2017.
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