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of <h1>Worn clothing and rags classified under codes 6309/6310 taxed at 5% IGST or 2.5% CGST plus SGST/UTGST.</h1> Goods classified under codes 6309 or 6310, specifically worn clothing, other worn articles, and rags, are subject to an Integrated Goods and Services Tax (IGST) rate of 5% or a combination of Central Goods and Services Tax (CGST) at 2.5% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 2.5%. These rates were amended by notification no. 7/2018 on January 25, 2018, and initially inserted by notification no. 43/2017 effective from November 15, 2017.
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