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<h1>Tax Update: Headgear and Hair-Nets Under Schedule 3 Now Subject to 18% IGST or 9% CGST and SGST/UTGST</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 classification includes other headgear, whether knitted, crocheted, or made from textile fabric, and hair-nets, regardless of lining or trimming. The description was amended by notification no. 43/2017 effective from November 15, 2017, previously covering hats and similar headgear.
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