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of <h1>Schedule 1 Goods: 5% IGST or 2.5% CGST and 2.5% SGST/UTGST for Coal and Similar Gases, Excluding Petroleum.</h1> Goods listed under Schedule 1 are subject to an Integrated Goods and Services Tax (IGST) rate of 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%. This applies to coal gas, water gas, producer gas, and similar gases, excluding petroleum gases and other gaseous hydrocarbons.
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