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of <h1>Sugar-preserved plant products taxed at 12% IGST or 6% CGST plus 6% SGST/UTGST under Schedule 2.</h1> Goods such as vegetables, fruit, nuts, fruit-peel, and other plant parts preserved by sugar, whether drained, glac'e, or crystallized, are subject to a tax rate under Schedule 2. The applicable tax is either an Integrated Goods and Services Tax (IGST) at 12% or a combination of Central Goods and Services Tax (CGST) at 6% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 6%.
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