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<h1>New Tax Rates for Mineral Substances: 5% IGST, 2.5% CGST, 2.5% SGST/UTGST Under Schedule 1.</h1> The tax rates applicable to certain goods under Schedule 1. It specifies that these goods are subject to an Integrated Goods and Services Tax (IGST) of 5%, a Central Goods and Services Tax (CGST) of 2.5%, and a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 2.5%. The goods in question are mineral substances that are not specified or included elsewhere.