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of <h1>Tax on Glass Waste: 5% IGST or 2.5% CGST + 2.5% SGST/UTGST per Notification 35/2017.</h1> Goods classified under Schedule 1, such as cullet or other waste or scrap of glass, are subject to a tax rate of either 5% Integrated Goods and Services Tax (IGST) or a combination of 2.5% Central Goods and Services Tax (CGST) and 2.5% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). These rates were established as per notification number 35/2017 dated October 13, 2017.
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