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<h1>Goods in Schedule 3 like waste cork face 18% IGST or 9% CGST plus 9% SGST/UTGST.</h1> Goods listed 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 either a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This applies to waste cork, as well as cork that is crushed, granulated, or ground.