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of <h1>Goods under code 3808 taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST; excludes bio-pesticides.</h1> Goods classified under code 3808, including insecticides, rodenticides, fungicides, herbicides, anti-sprouting products, plant-growth regulators, disinfectants, and similar products, are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This excludes bio-pesticides specified in Schedule II, S. No. 78A. The classification was amended by notification no. 7/2018 on January 25, 2018.
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