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<h1>Frozen Citrus and Melon Peel Taxed at 5% IGST, 2.5% CGST, and 2.5% SGST/UTGST per Schedule 1.</h1> Goods classified under Schedule 1 are subject to an Integrated Goods and Services Tax (IGST) rate of 5%, a Central Goods and Services Tax (CGST) rate of 2.5%, and a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 2.5%. This tax schedule applies to peel of citrus fruit or melons, including watermelons, that are frozen, dried, or provisionally preserved in brine, sulphur water, or other preservative solutions.