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<h1>UHT Milk GST Rate: 5% Total, Split Between IGST or 2.5% Each for CGST and SGST/UTGST.</h1> Ultra High Temperature (UHT) milk is subject to a Goods and Services Tax (GST) rate of either 5% under the Integrated GST (IGST) or a combined rate of 5% split equally between Central GST (CGST) at 2.5% and State GST (SGST) or Union Territory GST (UTGST) at 2.5%.