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of <h1>Odoriferous substances for industry taxed at 18% IGST or 9% each for CGST and SGST/UTGST; exclusions apply.</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 mixtures of odoriferous substances and related preparations used as raw materials in industry or for manufacturing beverages. Exclusions from this category include menthol and menthol crystals, various types of peppermint oils, and related derivatives.
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