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of <h1>Tax Rate Changes: IGST at 12% or CGST/SGST at 6% Each; Some Items Omitted from Schedule 2 Effective October 2021.</h1> The changes to the tax rates on certain goods under Schedule 2, specifying an Integrated Goods and Services Tax (IGST) of 12% or a combination of Central Goods and Services Tax (CGST) at 6% and State/Union Territory Goods and Services Tax (SGST/UTGST) at 6%. It notes the omission of certain items from this schedule effective October 1, 2021, including unused postage, revenue stamps, and similar documents. It also references a clarification on the GST rate applicable to Priority Sector Lending Certificates, Renewable Energy Certificates, and similar scrips, as per a 2018 circular.
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