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<h1>Schedule 1 Goods: Tax Rates Include 5% IGST, 2.5% CGST, and 2.5% SGST/UTGST for Items Like Wine Lees</h1> Goods listed under Schedule 1 are subject to specific tax rates: Integrated Goods and Services Tax (IGST) at 5%, Central Goods and Services Tax (CGST) at 2.5%, and State Goods and Services Tax/Union Territory Goods and Services Tax (SGST/UTGST) also at 2.5%. This schedule includes items such as wine lees and argol.