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of <h1>Bitumen and Asphalt Taxed Under Schedule 3: 18% IGST or 9% CGST Plus 9% SGST/UTGST</h1> Goods such as bitumen and asphalt, natural bituminous or oil shale and tar sands, asphaltites, and asphaltic rocks are subject to taxation under Schedule 3. The applicable tax rate is either 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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