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of <h1>GST on Schedule 2 Goods: 12% IGST or 6% CGST + 6% SGST; includes Bagasse-based Boards per 2018 Circular.</h1> Goods listed under Schedule 2 are subject to a tax rate of IGST at 12% or CGST at 6% plus SGST/UTGST at 6%. These goods include various types of particle boards such as Cement Bonded, Jute, Rice Husk, Glass-fibre Reinforced Gypsum, Sisal-fibre, Bagasse, Cotton Stalk, and those made from agricultural crop residues. There is a specific clarification regarding the GST rate applicable to Bagasse-based laminated particle board as outlined in a circular dated December 31, 2018.
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