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of <h1>Toilet and facial tissues taxed at 18% IGST or split 9% CGST and 9% SGST/UTGST under Schedule 3.</h1> Goods classified under Schedule 3 are subject to a tax rate of 18% IGST or a combination of 9% CGST and 9% SGST/UTGST. This applies to toilet or facial tissue stock, towel or napkin stock, and similar paper products used for household or sanitary purposes. These items may include cellulose wadding and webs of cellulose fibers, whether or not they are creped, crinkled, embossed, perforated, surface-colored, surface-decorated, or printed, and can be in rolls or sheets.
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