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of <h1>Goods in Schedule 3 face an 18% IGST or a 9% CGST with 9% SGST/UTGST; applies to cermets and scrap.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) at a rate of 18%, or alternatively, a Central Goods and Services Tax (CGST) at 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This includes cermets and articles made from them, as well as any waste and scrap derived from these materials.
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