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<h1>Wool and animal hair under code 5105 taxed with 5% IGST or 2.5% CGST and 2.5% SGST/UTGST.</h1> Goods classified under code 5105, which include wool and fine or coarse animal hair that are carded or combed, are subject to taxation under Schedule 1. The applicable tax rates are either an Integrated Goods and Services Tax (IGST) at 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%.