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of <h1>Goods in Schedule 3 taxed at 18% IGST or 9% CGST & SGST/UTGST; includes imitation pearls, glassware, microspheres.</h1> Goods listed under Schedule 3 are subject to a tax rate of either 18% IGST or a combination of 9% CGST and 9% SGST/UTGST. These goods include imitation pearls, imitation precious or semi-precious stones, similar glass smallwares, and related articles excluding imitation jewelry. Additionally, glass eyes not used as prosthetic articles, statuettes, and other ornaments made of lamp-worked glass, excluding imitation jewelry, as well as glass microspheres not exceeding 1 mm in diameter, are covered under this schedule.
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