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<h1>Cotton Yarn (excl. Khadi) Taxed at 5% IGST or 2.5% CGST & 2.5% SGST/UTGST as per Schedule 1.</h1> Goods classified under codes 5205 to 5207, specifically cotton yarn excluding khadi yarn, are subject to tax rates as outlined in Schedule 1. The applicable tax is either an Integrated Goods and Services Tax (IGST) at 5% or a combination of Central Goods and Services Tax (CGST) at 2.5% plus State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 2.5%.