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of <h1>Chemical Photographic Preparations Taxed at 18% IGST or 9% CGST Plus 9% SGST/UTGST Under Schedule 3.</h1> Goods related to chemical preparations for photographic uses, excluding varnishes, glues, adhesives, and similar preparations, are subject to a tax rate under Schedule 3. These goods, when unmixed and prepared for retail sale or in measured portions ready for use, are taxed at 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%.
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