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<h1>Wood Waste and Sawdust Taxed at 5% IGST or 2.5% CGST/SGST Each Under Schedule 1 Classification.</h1> Goods classified under Schedule 1 are subject to an IGST rate of 5% or a combined CGST and SGST/UTGST rate of 2.5% each. This applies to wood in chips or particles, sawdust, and wood waste and scrap, regardless of whether they are agglomerated in forms such as logs, briquettes, or pellets.