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of <h1>Bobbins, spools, and similar items taxed at 18% IGST or 9% CGST and 9% SGST/UTGST under Schedule 3.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate 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 applies to items such as bobbins, spools, cops, and similar supports made of paper pulp, paper, or paperboard, regardless of whether they are perforated or hardened.
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