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of <h1>Household and sanitary goods like tissue and towels taxed at 18% under IGST or 9% CGST and 9% SGST/UTGST.</h1> Goods such as toilet paper, cellulose wadding, or webs of cellulose fibers used for household or sanitary purposes, including items like handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets, and similar articles, are subject to a tax rate of 18% under IGST or a combination of 9% CGST and 9% SGST/UTGST. These goods are categorized under Schedule 3 for tax purposes.
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