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of <h1>Sunflower, safflower, and cotton-seed oils taxed at 5% IGST, with 2.5% CGST and 2.5% SGST/UTGST under Schedule 1.</h1> Goods listed under Schedule 1 are subject to an Integrated Goods and Services Tax (IGST) rate of 5%, with 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 applies to sunflower-seed, safflower, or cotton-seed oil and their fractions, whether refined or not, as long as they are not chemically modified.
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