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<h1>GST on specified plastic plates and sheets applies where items are non-cellular, unreinforced and not combined with other materials.</h1> Goods described as other plates, sheets, film, foil and strip of plastics that are non-cellular and not reinforced, laminated, supported or similarly combined with other materials are classified under Schedule 3 for GST purposes, with the Schedule identifying the applicable tax treatment and rate designation based on those physical characteristics.