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<h1>Footwear Parts Subject to 18% IGST or 9% CGST + 9% SGST for Items in Schedule 3.</h1> Goods listed 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 parts of footwear, including uppers not attached to outer soles, removable insoles, heel cushions, gaiters, leggings, and similar articles, along with their parts.