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<h1>Candles and similar goods taxed under GST: IGST at 12% or CGST/SGST/UTGST each at 6%.</h1> Goods such as candles, tapers, and similar items are subject to a tax rate under the Goods and Services Tax (GST) framework. The applicable rates are either Integrated Goods and Services Tax (IGST) at 12% or a combination of Central Goods and Services Tax (CGST) at 6% plus State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 6%.