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<h1>Schedule 3 Goods Taxed at 18% IGST or 9% CGST and 9% SGST/UTGST Including Copy Papers and Offset Plates</h1> Goods listed under Schedule 3 are subject to a tax rate of either 18% Integrated Goods and Services Tax (IGST) or a combination of 9% Central Goods and Services Tax (CGST) and 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This schedule includes items such as carbon paper, self-copy paper, other copying or transfer papers not classified under heading 4809, duplicator stencils, and offset plates made of paper, regardless of packaging.