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of <h1>Ball pen ink excluded from tax schedule effective November 15, 2017, per notification 43/2017; previously subject to IGST or CGST/SGST.</h1> Goods are subject to tax rates as per Schedule 2, with an Integrated Goods and Services Tax (IGST) of 12% or a combination of Central Goods and Services Tax (CGST) at 6% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 6%. The item 'Ball pen ink' was previously included but was omitted effective November 15, 2017, as per notification no. 43/2017 dated November 14, 2017.
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