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of <h1>Dextrins, modified starches, and starch-based glues under Schedule 3 taxed at 18% IGST or split CGST/SGST.</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 category includes dextrins and other modified starches, such as pregelatinised or esterified starches, as well as glues based on starches or dextrins.
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