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<h1>Footwear with rubber or plastic soles and uppers taxed at 18% IGST or 9% CGST + 9% SGST/UTGST.</h1> Goods listed under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) at a rate of 18%, or alternatively, a Central Goods and Services Tax (CGST) at 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This applies specifically to footwear with outer soles and uppers made of rubber or plastics.