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of <h1>Bio-gas Taxed at 5% IGST Plus 2.5% CGST and 2.5% SGST/UTGST Under Schedule 1 Goods</h1> Goods listed under Schedule 1 are subject to a tax rate of 5% Integrated Goods and Services Tax (IGST), with an additional 2.5% Central Goods and Services Tax (CGST) and 2.5% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). Bio-gas is included in this schedule.
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