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<h1>Essential Oils Under Schedule 3: Subject to 18% IGST or 9% CGST & 9% SGST/UTGST.</h1> Goods classified under Schedule 3 are subject to an IGST rate of 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This category includes essential oils, whether terpeneless or not, such as concretes, absolutes, resinoids, and extracted oleoresins. It also covers essential oil concentrates obtained by enfleurage or maceration, terpenic by-products, aqueous distillates, and solutions of essential oils. Examples include essential oils of citrus and other fruits, eucalyptus oil, various flavoring essences, and attars in fixed oil bases.