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<h1>Tax Rate Set at 18% for Goods Under Code 4817, Excluding 4817 30; Envelopes and Cards Affected</h1> Goods classified under code 4817, excluding 4817 30, are subject to a tax rate of 18% under the Integrated Goods and Services Tax (IGST) or a combined rate of 9% Central Goods and Services Tax (CGST) plus 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This applies to items such as envelopes, letter cards, plain postcards, and correspondence cards made of paper or paperboard, excluding boxes, pouches, wallets, and writing compendiums that contain assorted paper stationery.