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<h1>Polymers and Resins Taxed at 18% IGST or 9% CGST and 9% SGST/UTGST Under Codes 3901 to 3913.</h1> Goods classified under codes 3901 to 3913 are subject to a tax rate of either IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This category includes various polymers such as polyacetals, polyethers, epoxide resins, polycarbonates, and other specified resins and polymers. It also covers cellulose and its chemical derivatives, as well as natural and modified natural polymers in primary forms. These goods are detailed in Schedule 3 and are not specified elsewhere in the chapter.