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<h1>Compounded rubber in Schedule 3 taxed at 18% IGST or 9% CGST + 9% SGST/UTGST in primary forms.</h1> Goods listed under Schedule 3 are subject to a tax rate of either 18% Integrated Goods and Services Tax (IGST) or a combination of 9% Central Goods and Services Tax (CGST) and 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This applies specifically to compounded rubber that is unvulcanised and presented in primary forms, plates, sheets, or strips.