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of <h1>IGST of 18% or 9% CGST and 9% SGST/UTGST applies to certain coloring matter under Schedule 3, Note 3.</h1> Goods classified 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 applies to coloring matter of vegetable or animal origin, including dyeing extracts but excluding animal black, whether chemically defined or not, and preparations based on such coloring matter as specified in Note 3 to the chapter.
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