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<h1>Hand Pumps and Parts Taxed at 5% IGST or 2.5% CGST/SGST/UTGST as per Schedule 1.</h1> Goods classified under codes 8413 and 8413 91, specifically hand pumps and their parts, are subject to a tax rate 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) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 2.5% each.