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of <h1>Schedule 3 Goods Taxed at 18% IGST or 9% CGST and 9% SGST/UTGST, Effective January 1, 2022.</h1> Goods listed under Schedule 3, such as glass fibres and articles thereof, are subject to an Integrated Goods and Services Tax (IGST) at 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 tax rate was amended effective January 1, 2022, as per Notification No. 18/2021-Integrated Tax (Rate) dated December 28, 2021.
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