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<h1>Silicon Wafer Tax Rates: 12% IGST or 6% CGST plus 6% SGST/UTGST under Schedule 2.</h1> The the tax rates applicable to goods, specifically focusing on silicon wafers. Under Schedule 2, the Integrated Goods and Services Tax (IGST) is set at 12%. Alternatively, the tax can be split into a Central Goods and Services Tax (CGST) of 6% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 6%.