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<h1>Filter Blocks, Slabs, and Plates Made of Paper Pulp Taxed at 18% IGST or 9% Each for CGST & SGST/UTGST</h1> Goods listed under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) 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 rate applies specifically to filter blocks, slabs, and plates made of paper pulp.