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<h1>IGST Rate of 18% or Combined CGST and SGST/UTGST Rate of 9% Each on Plastic Goods in Schedule 3</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This applies to items such as other plates, sheets, film, foil, and strip made of plastics.