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of <h1>Tax Rate on Earthen or Roofing Tiles Revised; Previous 5% IGST or 2.5% CGST/SGST Omitted from April 2022.</h1> Earthen or roofing tiles were previously subject to a tax rate under Schedule 1, with an Integrated Goods and Services Tax (IGST) of 5% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST)/Union Territory Goods and Services Tax (UTGST) of 2.5% each. This provision was omitted as per Notification No. 1/2022-Integrated Tax (Rate), effective from April 1, 2022.
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