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<h1>Tax Alert: Goods Under Schedule 3 Face 18% IGST or 9% CGST Plus 9% SGST/UTGST on Headgear.</h1> Goods classified under Schedule 3 are subject to IGST at 18% or alternatively, CGST at 9% combined with SGST or UTGST at 9%. This tax rate applies to other headgear, regardless of whether they are lined or trimmed.