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of <h1>Exercise, graph, and lab notebooks taxed under Schedule 2 with 12% IGST or 6% CGST plus 6% SGST/UTGST.</h1> Goods such as exercise books, graph books, laboratory notebooks, and other notebooks are subject to taxation under Schedule 2. The applicable tax rate is an Integrated Goods and Services Tax (IGST) of 12% or a combination of Central Goods and Services Tax (CGST) at 6% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 6%.
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