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of <h1>Tax Rate for Sulphonated Oils: 5% IGST or 2.5% CGST + 2.5% SGST/UTGST per Schedule 1.</h1> Sulphonated castor oil, fish oil, or sperm oil are subject to a tax rate under Schedule 1, with an Integrated Goods and Services Tax (IGST) 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%.
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