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<h1>Photographic Plates and X-Ray Film in Medical Use Subject to 12% IGST or 6% CGST/SGST/UTGST Tax Rate</h1> Goods listed under Schedule 2 are subject to a tax rate of either 12% Integrated Goods and Services Tax (IGST) or a combination of 6% Central Goods and Services Tax (CGST) and 6% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This schedule specifically applies to photographic plates and film used for x-rays in medical applications.