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of <h1>IGST on Plastic Waste and Scrap Removed After Notification No. 35/2017; Previously Taxed at 18% or Split CGST/SGST.</h1> Goods listed under Schedule 3, specifically waste, parings, and scrap of plastics, were subject to IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This provision was omitted following notification no. 35/2017 dated October 13, 2017.
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