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<h1>Plastic Beads Taxed at 12% IGST or 6% CGST Plus 6% SGST/UTGST Under Schedule 2</h1> Plastic beads are subject to a tax rate under Schedule 2, which includes an Integrated Goods and Services Tax (IGST) at 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%.