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<h1>Siliceous Earths Taxed at 5% IGST or 2.5% CGST and 2.5% SGST/UTGST Under Schedule 1</h1> Goods such as siliceous fossil meals, including kieselguhr, tripolite, and diatomite, and similar siliceous earths with an apparent specific gravity of 1 or less, are subject to tax rates under Schedule 1. The applicable tax rates are either an Integrated Goods and Services Tax (IGST) at 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%.