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of <h1>Machinery for rubber or plastics under Schedule 3 taxed at 18% IGST or 9% CGST and 9% SGST/UTGST.</h1> Goods classified under Schedule 3 are subject to a tax rate of either 18% under the Integrated Goods and Services Tax (IGST) or a combination of 9% Central Goods and Services Tax (CGST) and 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This applies to machinery used for working with rubber or plastics or for manufacturing products from these materials, provided they are not specified or included elsewhere in the chapter.
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