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of <h1>Paper and Cellulose Products Taxed at 18% IGST or 9% CGST & SGST; Changes Effective July 18, 2022.</h1> Goods listed under Schedule 3, specifically paper, paperboard, cellulose wadding, and webs of cellulose fibers in various forms, are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This tax rate applies to items not classified under headings 4803, 4809, or 4810. The description was amended by Notification No. 6/2022-Integrated Tax (Rate) effective from July 18, 2022.
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