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<h1>Dried Chestnuts Taxed at 5% IGST or 2.5% CGST and 2.5% SGST/UTGST; Amendment in Notification 35/2017.</h1> Dried chestnuts, whether shelled or peeled, are subject to tax rates under Schedule 1, with an Integrated Goods and Services Tax (IGST) 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%. This tax rate was amended as per notification number 35/2017 dated October 13, 2017.
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