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of <h1>Electronics Chemical Elements and Compounds Taxed Under Schedule 3: 18% IGST or 9% CGST/SGST/UTGST</h1> Goods related to chemical elements doped for use in electronics, such as discs, wafers, or similar forms, and chemical compounds doped for use in electronics, excluding silicon wafers, are subject to a tax rate under Schedule 3. The applicable tax is either 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%.
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