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<h1>Ground-nuts not roasted or cooked taxed at 5% IGST, 2.5% CGST, and 2.5% SGST/UTGST under Schedule 1.</h1> Goods classified under Schedule 1 are subject to a tax rate of 5% Integrated Goods and Services Tax (IGST), 2.5% Central Goods and Services Tax (CGST), and 2.5% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This applies specifically to ground-nuts that are not roasted or otherwise cooked, regardless of whether they are shelled or broken, excluding those intended for seed quality.