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<h1>Dental Preparations in Schedule 3 Now Subject to 18% IGST or Split CGST/SGST/UTGST Rate Per 2017 Notification.</h1> Goods listed under Schedule 3 are subject to an IGST rate of 18% or a combination of CGST at 9% and SGST/UTGST at 9%. The items include modeling pastes, preparations like dental wax, dental impression compounds, and other dental preparations based on plaster. These goods are typically packaged for retail sale in various forms such as sets, plates, or sticks. The description of these goods was amended by a notification issued on October 13, 2017.