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of <h1>Amendment to Schedule 3 Changes Description of Lighters; IGST Set at 18%, Effective November 15, 2017.</h1> Goods listed under Schedule 3 are subject to an IGST rate of 18% or a combined CGST rate of 9% and SGST/UTGST rate of 9%. This includes cigarette lighters and other lighters, excluding flints or wicks. An amendment made by notification no. 43/2017 effective from November 15, 2017, changed the description from 'kitchen gas lighters' to its current form. This amendment was initially inserted through notification no. 27/2017 IT(rate) dated September 22, 2017.
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